https://www.taxtmi.com/caselaws?id=86049 Imported cloth cutting machines are classified under Heading 8451.50 when their specific function is cutting textile fabrics, rather than under the general entry for electric mechanical tools in Heading 8508.80. The specific tariff description prevails over a broader alternative where the goods correspond more closely to the named machine. Power-driven cloth cutting machines also satisfy Notification No. 16/85-Cus. when the notification conditions are met, so the exemption applies to such imports and the corresponding classification and exemption treatment must follow. en-us Wed, 13 Nov 1996 00:00:00 +0530 Tue, 09 Aug 2011 18:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86049 Imported cloth cutting machines are classified under Heading 8451.50 when their specific function is cutting textile fabrics, rather than under the general entry for electric mechanical tools in Heading 8508.80. The specific tariff description prevails over a broader alternative where the goods correspond more closely to the named machine. Power-driven cloth cutting machines also satisfy Notification No. 16/85-Cus. when the notification conditions are met, so the exemption applies to such imports and the corresponding classification and exemption treatment must follow. Case-Laws Customs Wed, 13 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86049