https://www.taxtmi.com/caselaws?id=86865 Statutory section notes and chapter notes governed classification of polished stainless steel balls used in ball point pens, and trade parlance, functional use, and BTN notes could not override those notes. On that basis, the goods were classified under Heading 73.33/40 rather than Heading 98.03/09, because Chapter 98 did not cover excluded base-metal parts. The same goods were nevertheless treated as eligible for concessional countervailing duty under the cited notifications, which extended to pens and parts thereof, including refills, and did not exclude such steel balls used as pen parts. en-us Fri, 27 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 18:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86865 Statutory section notes and chapter notes governed classification of polished stainless steel balls used in ball point pens, and trade parlance, functional use, and BTN notes could not override those notes. On that basis, the goods were classified under Heading 73.33/40 rather than Heading 98.03/09, because Chapter 98 did not cover excluded base-metal parts. The same goods were nevertheless treated as eligible for concessional countervailing duty under the cited notifications, which extended to pens and parts thereof, including refills, and did not exclude such steel balls used as pen parts. Case-Laws Customs Fri, 27 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86865