https://www.taxtmi.com/caselaws?id=84136 Diamond-impregnated saw blades fall under the specific customs tariff entry for saws and blades, including toothless saw blades, rather than the broader entry for machine-tool parts. The specific tariff description prevails over the general machinery-part classification, resulting in customs classification under Heading 82.01/04. For countervailing duty, gang saw blades fall under the specific central excise tariff entry in Item 51A(iv), not the residual Heading 68, because an earlier ruling on similar goods supported that classification. Revenue's customs classification position was accepted, and the competing Heading 68 classification was rejected. en-us Wed, 15 Mar 1995 00:00:00 +0530 Tue, 19 Jul 2011 18:42:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84136 Diamond-impregnated saw blades fall under the specific customs tariff entry for saws and blades, including toothless saw blades, rather than the broader entry for machine-tool parts. The specific tariff description prevails over the general machinery-part classification, resulting in customs classification under Heading 82.01/04. For countervailing duty, gang saw blades fall under the specific central excise tariff entry in Item 51A(iv), not the residual Heading 68, because an earlier ruling on similar goods supported that classification. Revenue's customs classification position was accepted, and the competing Heading 68 classification was rejected. Case-Laws Customs Wed, 15 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84136