https://www.taxtmi.com/caselaws?id=89296 Heating elements performing the function of heating were treated as parts of electric machinery and equipment under Heading 85.16, because that entry was held to be the specific classification for such goods. Section Note 2(2) was applied to the classification exercise, and the residuary Heading 85.48 was excluded as not the proper heading. The heating elements were therefore classifiable under Heading 85.16 and not under Heading 85.48. en-us Tue, 30 Jun 1998 00:00:00 +0530 Mon, 26 Sep 2011 10:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89296 Heating elements performing the function of heating were treated as parts of electric machinery and equipment under Heading 85.16, because that entry was held to be the specific classification for such goods. Section Note 2(2) was applied to the classification exercise, and the residuary Heading 85.48 was excluded as not the proper heading. The heating elements were therefore classifiable under Heading 85.16 and not under Heading 85.48. Case-Laws Central Excise Tue, 30 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89296