https://www.taxtmi.com/caselaws?id=86436 Imported "Trophylight head" was held classifiable as lamp light fittings under Heading 83.11/15, not as dental instruments and appliances under Heading 90.17/18. Heading 90.17/18 was confined to dental instruments and appliances, and the relied-on sub-note did not extend that heading to lighting appliances merely because they could be fitted to dental equipment. Note 1(e) to Chapter 90 excluded parts of general use, and the record showed the goods were not tailor-made solely for dental chairs. The refund claim therefore failed and the original customs classification was upheld. en-us Wed, 12 Mar 1997 00:00:00 +0530 Wed, 24 Aug 2011 17:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86436 Imported "Trophylight head" was held classifiable as lamp light fittings under Heading 83.11/15, not as dental instruments and appliances under Heading 90.17/18. Heading 90.17/18 was confined to dental instruments and appliances, and the relied-on sub-note did not extend that heading to lighting appliances merely because they could be fitted to dental equipment. Note 1(e) to Chapter 90 excluded parts of general use, and the record showed the goods were not tailor-made solely for dental chairs. The refund claim therefore failed and the original customs classification was upheld. Case-Laws Customs Wed, 12 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86436