https://www.taxtmi.com/caselaws?id=81790 The Tribunal upheld the classification of the imported item 'Heating element for Domestic Refrigerators' under Heading 98.06, rejecting the appellant's argument for classification under Heading 8516.80. The Tribunal emphasized that Chapter 98 encompasses parts of machinery and equipment from specific chapters, including Chapters 84 and 85, and applies to goods meeting prescribed conditions, even if they could be classified elsewhere. The decision underscored the significance of specific descriptions in customs tariff classification, following the principles set in the Voltas case regarding the preference for the most specific heading when goods are classifiable under multiple headings. en-us Mon, 16 Mar 1992 00:00:00 +0530 Tue, 28 Jun 2011 18:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81790 The Tribunal upheld the classification of the imported item 'Heating element for Domestic Refrigerators' under Heading 98.06, rejecting the appellant's argument for classification under Heading 8516.80. The Tribunal emphasized that Chapter 98 encompasses parts of machinery and equipment from specific chapters, including Chapters 84 and 85, and applies to goods meeting prescribed conditions, even if they could be classified elsewhere. The decision underscored the significance of specific descriptions in customs tariff classification, following the principles set in the Voltas case regarding the preference for the most specific heading when goods are classifiable under multiple headings. Case-Laws Customs Mon, 16 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81790