https://www.taxtmi.com/caselaws?id=83641 Gears and gearing were expressly covered by Tariff Heading 84.83, and the interpretative framework of the Central Excise Tariff placed that heading ahead of Heading 84.48 under Interpretative Rule 3(c). On that basis, the earlier omission in classification was capable of correction consistently with the stated tariff interpretation. The operative conclusion was that gears and gearing fell under Heading 84.83 and not under Heading 84.48. en-us Sun, 23 Oct 1994 00:00:00 +0530 Thu, 14 Jul 2011 17:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83641 Gears and gearing were expressly covered by Tariff Heading 84.83, and the interpretative framework of the Central Excise Tariff placed that heading ahead of Heading 84.48 under Interpretative Rule 3(c). On that basis, the earlier omission in classification was capable of correction consistently with the stated tariff interpretation. The operative conclusion was that gears and gearing fell under Heading 84.83 and not under Heading 84.48. Case-Laws Central Excise Sun, 23 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83641