https://www.taxtmi.com/caselaws?id=86824 Calender rolls used in the calendering section of paper-making machinery were held classifiable under Heading 8420 as calendering or rolling machines, not under Heading 8439 as parts of paper-making machinery. Although the rolls could form part of a Fourdrinier paper-making machine, Note 2(a) of Section XVI required classification under the specific tariff entry, and the HSN notes to Heading 8439 expressly excluded calender rolls. The specific heading therefore prevailed over the general claim that the goods were parts of the principal machine, and the departmental classification was upheld. en-us Fri, 06 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 15:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86824 Calender rolls used in the calendering section of paper-making machinery were held classifiable under Heading 8420 as calendering or rolling machines, not under Heading 8439 as parts of paper-making machinery. Although the rolls could form part of a Fourdrinier paper-making machine, Note 2(a) of Section XVI required classification under the specific tariff entry, and the HSN notes to Heading 8439 expressly excluded calender rolls. The specific heading therefore prevailed over the general claim that the goods were parts of the principal machine, and the departmental classification was upheld. Case-Laws Central Excise Fri, 06 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86824