https://www.taxtmi.com/caselaws?id=86906 A product described in the bill of entry as an induction heater was classified under the specific tariff entry for induction heaters, because the importer's claim that it was a specially designed spare part was unsupported and a specific entry prevails over a general heating-equipment heading. The control panel did not qualify for the concessional rate under Notification No. 162/86 because the notification required a voltage of 400 volts or more, while the manufacturer's plate recorded 380 volts; exemption conditions were construed strictly and the recorded specification was decisive. en-us Wed, 16 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 13:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86906 A product described in the bill of entry as an induction heater was classified under the specific tariff entry for induction heaters, because the importer's claim that it was a specially designed spare part was unsupported and a specific entry prevails over a general heating-equipment heading. The control panel did not qualify for the concessional rate under Notification No. 162/86 because the notification required a voltage of 400 volts or more, while the manufacturer's plate recorded 380 volts; exemption conditions were construed strictly and the recorded specification was decisive. Case-Laws Customs Wed, 16 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86906