https://www.taxtmi.com/caselaws?id=86910 Valves specifically covered by Heading 84.81 were required to be classified under that heading rather than as parts of a steam power unit, because goods described in a specific tariff entry cannot be placed under a more general machine-part heading merely by intended use. The imported parallel slide valves were therefore classified under sub-heading 8481.80. The separate claim for exemption under Notification No. 60/87 as isolation valves could not be decided on the existing record, so it was sent back for fresh consideration after hearing the appellants. en-us Thu, 24 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 13:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86910 Valves specifically covered by Heading 84.81 were required to be classified under that heading rather than as parts of a steam power unit, because goods described in a specific tariff entry cannot be placed under a more general machine-part heading merely by intended use. The imported parallel slide valves were therefore classified under sub-heading 8481.80. The separate claim for exemption under Notification No. 60/87 as isolation valves could not be decided on the existing record, so it was sent back for fresh consideration after hearing the appellants. Case-Laws Customs Thu, 24 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86910