https://www.taxtmi.com/caselaws?id=86587 Goods specifically described under a tariff heading remain classifiable under that specific entry even if they are imported as parts of a larger machine; on that basis, switches and fuses used in a welding machine were held to fall under the electrical switching or protecting apparatus heading and exemption was denied. Where the basic classification of a trig torch assembly and the applicability of an exemption exclusion were not properly examined on the record, the matter required fresh consideration with opportunity to lead further evidence, so that issue was remanded for de novo adjudication. en-us Wed, 12 Feb 1997 00:00:00 +0530 Thu, 25 Aug 2011 17:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86587 Goods specifically described under a tariff heading remain classifiable under that specific entry even if they are imported as parts of a larger machine; on that basis, switches and fuses used in a welding machine were held to fall under the electrical switching or protecting apparatus heading and exemption was denied. Where the basic classification of a trig torch assembly and the applicability of an exemption exclusion were not properly examined on the record, the matter required fresh consideration with opportunity to lead further evidence, so that issue was remanded for de novo adjudication. Case-Laws Customs Wed, 12 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86587