https://www.taxtmi.com/caselaws?id=82071 Imported hydraulic tensioners, pullers, hydrostatic driver pullers and oleodynamic winch pullers used in stringing operations were classifiable as lifting and handling machinery under Heading 84.22 because they lifted conductor drums and performed pulling and tensioning functions integral to that operation. As Heading 84.22 specifically covered winches and related handling equipment, the residuary Heading 84.59(1) could not apply. The principle applied was that a specific tariff entry prevails over a residuary entry, and the assessee's classification under Heading 84.22 was upheld. en-us Thu, 10 Sep 1992 00:00:00 +0530 Fri, 01 Jul 2011 17:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82071 Imported hydraulic tensioners, pullers, hydrostatic driver pullers and oleodynamic winch pullers used in stringing operations were classifiable as lifting and handling machinery under Heading 84.22 because they lifted conductor drums and performed pulling and tensioning functions integral to that operation. As Heading 84.22 specifically covered winches and related handling equipment, the residuary Heading 84.59(1) could not apply. The principle applied was that a specific tariff entry prevails over a residuary entry, and the assessee's classification under Heading 84.22 was upheld. Case-Laws Customs Thu, 10 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82071