https://www.taxtmi.com/caselaws?id=86321 Differential and ratio tachometers were analysed for Customs Tariff classification under competing headings. Chapter 98 may apply to goods that satisfy its conditions even where a more specific heading exists elsewhere, but Heading 98.06 is limited to parts of machinery, equipment, appliances, instruments and articles. The products were precision instruments producing analogue output signals for measuring speed difference, speed ratio and stretch or shrinkage, and their literature did not establish that they were parts of rubber-working machinery. Chapter Note 7 and Notification No. 130/87-Cus. did not bring them within Heading 98.06, while Heading 90.29, and specifically Sub-heading 9029.20, covered tachometers. en-us Mon, 06 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 10:51:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86321 Differential and ratio tachometers were analysed for Customs Tariff classification under competing headings. Chapter 98 may apply to goods that satisfy its conditions even where a more specific heading exists elsewhere, but Heading 98.06 is limited to parts of machinery, equipment, appliances, instruments and articles. The products were precision instruments producing analogue output signals for measuring speed difference, speed ratio and stretch or shrinkage, and their literature did not establish that they were parts of rubber-working machinery. Chapter Note 7 and Notification No. 130/87-Cus. did not bring them within Heading 98.06, while Heading 90.29, and specifically Sub-heading 9029.20, covered tachometers. Case-Laws Customs Mon, 06 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86321