https://www.taxtmi.com/caselaws?id=87236 Goods specifically described as transmission elements under sub-heading 8483.40 were held to remain classifiable there, even though they were also used as parts of a flow meter, because a specific tariff entry prevails over a more general claim and Chapter 90 Note 2(a) requires goods included in Chapter 84 headings to be classified in their own heading. The procedural objection based on denial of personal hearing also failed because the record showed that a hearing was granted and the appellants' points were recorded. The departmental classification was sustained and the challenge on procedural fairness did not succeed. en-us Mon, 11 Aug 1997 00:00:00 +0530 Sat, 03 Sep 2011 16:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87236 Goods specifically described as transmission elements under sub-heading 8483.40 were held to remain classifiable there, even though they were also used as parts of a flow meter, because a specific tariff entry prevails over a more general claim and Chapter 90 Note 2(a) requires goods included in Chapter 84 headings to be classified in their own heading. The procedural objection based on denial of personal hearing also failed because the record showed that a hearing was granted and the appellants' points were recorded. The departmental classification was sustained and the challenge on procedural fairness did not succeed. Case-Laws Customs Mon, 11 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87236