https://www.taxtmi.com/caselaws?id=86640 Goods specifically described as electronically controlled glueing equipment fall under Heading 8465.94, because the HSN Notes to Heading 8465 expressly include assembly machines using binding agents or adhesives, including glueing machines. Heading 8543.80 is only a residuary entry for electrical machines with individual functions not specified elsewhere, so it cannot be used where a specific tariff heading applies. On that basis, the classification under Heading 8465.94 was preferred and the contrary departmental classification under Heading 8543.80 was treated as unsustainable. en-us Wed, 19 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 12:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86640 Goods specifically described as electronically controlled glueing equipment fall under Heading 8465.94, because the HSN Notes to Heading 8465 expressly include assembly machines using binding agents or adhesives, including glueing machines. Heading 8543.80 is only a residuary entry for electrical machines with individual functions not specified elsewhere, so it cannot be used where a specific tariff heading applies. On that basis, the classification under Heading 8465.94 was preferred and the contrary departmental classification under Heading 8543.80 was treated as unsustainable. Case-Laws Customs Wed, 19 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86640