https://www.taxtmi.com/caselaws?id=89039 Imported printed circuit boards were classified under Heading 85.34 because that heading specifically covers printed circuits. Applying Note 2 to Section XVI and Rule 1 of the Interpretation Rules, classification had to follow the terms of the headings and relevant section notes, and a specific tariff entry prevailed over the broader departmental classification under Heading 84.73. On that basis, the printed circuit boards fell within Heading 85.34 rather than Heading 84.73. en-us Tue, 05 May 1998 00:00:00 +0530 Fri, 23 Sep 2011 10:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89039 Imported printed circuit boards were classified under Heading 85.34 because that heading specifically covers printed circuits. Applying Note 2 to Section XVI and Rule 1 of the Interpretation Rules, classification had to follow the terms of the headings and relevant section notes, and a specific tariff entry prevailed over the broader departmental classification under Heading 84.73. On that basis, the printed circuit boards fell within Heading 85.34 rather than Heading 84.73. Case-Laws Customs Tue, 05 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89039