https://www.taxtmi.com/caselaws?id=87999 Ferrite cores imported for use in transformer manufacture were classified under sub-heading 8504.90 rather than 8529.00 because the goods were directly used as transformer parts and specifically covered under the heading for transformers and their parts. Rule 3(a) of the Tariff Interpretation Rules required preference for the most specific description over a more general one, and Section Note 2(a) of Section XVI supported classification in the respective heading where the parts are themselves included in Chapter 84 or 85. The earlier relied-upon Tribunal decision was distinguishable on its facts. The Revenue's appeal was rejected. en-us Thu, 20 Feb 1997 00:00:00 +0530 Wed, 14 Sep 2011 13:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87999 Ferrite cores imported for use in transformer manufacture were classified under sub-heading 8504.90 rather than 8529.00 because the goods were directly used as transformer parts and specifically covered under the heading for transformers and their parts. Rule 3(a) of the Tariff Interpretation Rules required preference for the most specific description over a more general one, and Section Note 2(a) of Section XVI supported classification in the respective heading where the parts are themselves included in Chapter 84 or 85. The earlier relied-upon Tribunal decision was distinguishable on its facts. The Revenue's appeal was rejected. Case-Laws Customs Thu, 20 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87999