https://www.taxtmi.com/caselaws?id=82136 Imported fly knives specially designed as essential parts of chipper machinery were treated as machinery parts rather than independent tools, because they had no general use and were not usable elsewhere. Chapter Note 1 to Chapter 98 was applied to give effect to Chapter 98.06 where its conditions were satisfied, even if another heading might otherwise appear more specific. On that basis, the goods were classified under Heading 98.06 and not under Heading 8208.90, so the claim to Notification No. 59/87 failed and the lower authorities' classification was sustained. en-us Fri, 15 May 1992 00:00:00 +0530 Sat, 02 Jul 2011 11:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82136 Imported fly knives specially designed as essential parts of chipper machinery were treated as machinery parts rather than independent tools, because they had no general use and were not usable elsewhere. Chapter Note 1 to Chapter 98 was applied to give effect to Chapter 98.06 where its conditions were satisfied, even if another heading might otherwise appear more specific. On that basis, the goods were classified under Heading 98.06 and not under Heading 8208.90, so the claim to Notification No. 59/87 failed and the lower authorities' classification was sustained. Case-Laws Customs Fri, 15 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82136