https://www.taxtmi.com/caselaws?id=86259 Section Note 2 of Section XVI required classification under the heading specifically covering the goods, and the residuary heading could apply only where no specific coverage existed. Variable speed fluid couplings were treated, on the basis of product literature and the HSN Explanatory Notes, as falling within Heading 84.83 for gears, gear boxes, other speed changers, torque convertors and shaft couplings. The residuary Heading 84.85 was therefore inapplicable, and the Revenue's classification was upheld. en-us Thu, 17 Oct 1996 00:00:00 +0530 Tue, 16 Aug 2011 17:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86259 Section Note 2 of Section XVI required classification under the heading specifically covering the goods, and the residuary heading could apply only where no specific coverage existed. Variable speed fluid couplings were treated, on the basis of product literature and the HSN Explanatory Notes, as falling within Heading 84.83 for gears, gear boxes, other speed changers, torque convertors and shaft couplings. The residuary Heading 84.85 was therefore inapplicable, and the Revenue's classification was upheld. Case-Laws Central Excise Thu, 17 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86259