https://www.taxtmi.com/caselaws?id=88218 Industrial clutches, clutch assembly plates and their components were held to fall under the specific tariff entry for clutches and shaft couplings in Heading 84.83, because Section Note 2 of Section XVI required goods covered by a specific heading in Chapter 84 or 85 to be classified there. The fact that the items were tailor-made for particular customers or machines did not displace the specific description. The alternative claim that they were parts and accessories under Heading 84.66 was rejected. en-us Tue, 15 Oct 1996 00:00:00 +0530 Fri, 16 Sep 2011 12:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88218 Industrial clutches, clutch assembly plates and their components were held to fall under the specific tariff entry for clutches and shaft couplings in Heading 84.83, because Section Note 2 of Section XVI required goods covered by a specific heading in Chapter 84 or 85 to be classified there. The fact that the items were tailor-made for particular customers or machines did not displace the specific description. The alternative claim that they were parts and accessories under Heading 84.66 was rejected. Case-Laws Central Excise Tue, 15 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88218