https://www.taxtmi.com/caselaws?id=86387 Nickel cadmium battery cells imported for ultrasonic flow detectors were treated as independent tariff goods under Heading 8506, not as parts of the flow meters. Applying Rule 1 of the General Rules for Interpretation, the text of a clear heading prevails, so goods specifically covered by the tariff cannot be reclassified as machine parts merely because they are used in the machine. Because the batteries could be purchased separately and were not shown to be the substance of the flow meter, they did not qualify for exemption under Notification No. 97/89-Cus. en-us Sun, 02 Mar 1997 00:00:00 +0530 Wed, 24 Aug 2011 15:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86387 Nickel cadmium battery cells imported for ultrasonic flow detectors were treated as independent tariff goods under Heading 8506, not as parts of the flow meters. Applying Rule 1 of the General Rules for Interpretation, the text of a clear heading prevails, so goods specifically covered by the tariff cannot be reclassified as machine parts merely because they are used in the machine. Because the batteries could be purchased separately and were not shown to be the substance of the flow meter, they did not qualify for exemption under Notification No. 97/89-Cus. Case-Laws Customs Sun, 02 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86387