https://www.taxtmi.com/caselaws?id=88934 Tariff Heading 8479, being a residuary entry, applies only where goods cannot be classified under a more specific heading. A paver finisher with a screed function was found to perform levelling and flattening of the ground while also spreading surface material, bringing it within the description of graders and levellers under Tariff Heading 8429.20. Because that heading was more specific than the residuary public works machinery entry, classification under Heading 8479.10 was rejected. The lower classification was set aside and the notification benefit followed from classification under Heading 8429.20. en-us Fri, 07 Aug 1998 00:00:00 +0530 Thu, 22 Sep 2011 12:45:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88934 Tariff Heading 8479, being a residuary entry, applies only where goods cannot be classified under a more specific heading. A paver finisher with a screed function was found to perform levelling and flattening of the ground while also spreading surface material, bringing it within the description of graders and levellers under Tariff Heading 8429.20. Because that heading was more specific than the residuary public works machinery entry, classification under Heading 8479.10 was rejected. The lower classification was set aside and the notification benefit followed from classification under Heading 8429.20. Case-Laws Customs Fri, 07 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88934