https://www.taxtmi.com/caselaws?id=81590 Imported brake linings made of asbestos were held classifiable under Heading 68.01/16(a) as asbestos articles rather than under Heading 87.04/06(2) as tractor parts. The competing headings were resolved by examining the nature of the goods and the scope of each entry, with the view that the goods formed part of a sub-assembly and were not shown to be specifically designed for tractors within the narrower heading. Explanatory notes were treated as persuasive support, but they did not displace the broader asbestos classification. Classification in favour of Revenue was therefore upheld. en-us Tue, 19 Nov 1991 00:00:00 +0530 Mon, 27 Jun 2011 16:17:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81590 Imported brake linings made of asbestos were held classifiable under Heading 68.01/16(a) as asbestos articles rather than under Heading 87.04/06(2) as tractor parts. The competing headings were resolved by examining the nature of the goods and the scope of each entry, with the view that the goods formed part of a sub-assembly and were not shown to be specifically designed for tractors within the narrower heading. Explanatory notes were treated as persuasive support, but they did not displace the broader asbestos classification. Classification in favour of Revenue was therefore upheld. Case-Laws Customs Tue, 19 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81590