https://www.taxtmi.com/caselaws?id=86007 Tariff Item 29A was interpreted as a wide and comprehensive entry covering parts of refrigerating and air-conditioning appliances and machinery. Classification could not be denied merely because the goods were also capable of use for other purposes, since the tariff did not require exclusive use in those appliances. On that basis, goods described as unspecified parts of such machinery were held classifiable under Tariff Item 29A rather than Tariff Item 68, and the contrary view was treated as inconsistent with the breadth of the specific entry. en-us Fri, 20 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 15:53:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86007 Tariff Item 29A was interpreted as a wide and comprehensive entry covering parts of refrigerating and air-conditioning appliances and machinery. Classification could not be denied merely because the goods were also capable of use for other purposes, since the tariff did not require exclusive use in those appliances. On that basis, goods described as unspecified parts of such machinery were held classifiable under Tariff Item 29A rather than Tariff Item 68, and the contrary view was treated as inconsistent with the breadth of the specific entry. Case-Laws Central Excise Fri, 20 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86007