https://www.taxtmi.com/caselaws?id=86558 Clothes dryers described as centrifugal spin dryers were held classifiable under Tariff Item 84.21, because that heading specifically covers centrifugal dryers and is reinforced by the HSN, which includes clothes dryers within that category. Tariff Item 84.50 was limited to washing machines, including machines with a dryer incorporated as one unit, and did not extend to dryers by themselves. The residuary Tariff Item 84.79 was therefore inappropriate where the goods were more specifically covered by Tariff Item 84.21, and the Revenue's reclassification succeeded. en-us Mon, 20 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 15:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86558 Clothes dryers described as centrifugal spin dryers were held classifiable under Tariff Item 84.21, because that heading specifically covers centrifugal dryers and is reinforced by the HSN, which includes clothes dryers within that category. Tariff Item 84.50 was limited to washing machines, including machines with a dryer incorporated as one unit, and did not extend to dryers by themselves. The residuary Tariff Item 84.79 was therefore inappropriate where the goods were more specifically covered by Tariff Item 84.21, and the Revenue's reclassification succeeded. Case-Laws Central Excise Mon, 20 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86558