https://www.taxtmi.com/caselaws?id=82159 Imported steel strips used for stone cutting were treated as blade bodies for attachment to diamond segments and, on that description, as components of a saw arrangement rather than general machine-tool parts. Tariff Heading 82.01/04, covering blades for hand or machine saws including toothless saw blades, was held to be the specific entry applicable. Tariff Heading 84.45/48, being a broader provision for machine tools and their accessories or parts, did not apply where the goods were shown to be saw components. The specific tariff entry prevailed over the general one, so the classification under Heading 82.01/04 was upheld and the Collector's view was set aside. en-us Sat, 10 Oct 1992 00:00:00 +0530 Sat, 02 Jul 2011 12:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82159 Imported steel strips used for stone cutting were treated as blade bodies for attachment to diamond segments and, on that description, as components of a saw arrangement rather than general machine-tool parts. Tariff Heading 82.01/04, covering blades for hand or machine saws including toothless saw blades, was held to be the specific entry applicable. Tariff Heading 84.45/48, being a broader provision for machine tools and their accessories or parts, did not apply where the goods were shown to be saw components. The specific tariff entry prevailed over the general one, so the classification under Heading 82.01/04 was upheld and the Collector's view was set aside. Case-Laws Customs Sat, 10 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82159