https://www.taxtmi.com/caselaws?id=89419 Stainless steel conveyor bands used as endless belts in a band caster machine were classifiable under Heading 7314.11 because the statutory description of endless bands specifically covered them. Although they were functionally required for the machinery and could otherwise have fallen within parts of machinery under Section XVI Note 2(b), Section XVI Note 1(ij) expressly excluded endless belts of metal wire or strip from Chapter 84. The classification under the specific tariff entry prevailed over the general machinery-parts claim, and the HSN Explanatory Notes could not override the statutory section and chapter notes. en-us Thu, 29 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 18:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89419 Stainless steel conveyor bands used as endless belts in a band caster machine were classifiable under Heading 7314.11 because the statutory description of endless bands specifically covered them. Although they were functionally required for the machinery and could otherwise have fallen within parts of machinery under Section XVI Note 2(b), Section XVI Note 1(ij) expressly excluded endless belts of metal wire or strip from Chapter 84. The classification under the specific tariff entry prevailed over the general machinery-parts claim, and the HSN Explanatory Notes could not override the statutory section and chapter notes. Case-Laws Customs Thu, 29 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89419