https://www.taxtmi.com/caselaws?id=89579 A photocopier console assembly was treated as classifiable under Tariff Heading 8537.10 because the product was specifically covered by that heading, and the specific entry prevailed over the rival residual classification under Heading 9009.90. Applying Note 2 to Section XVI and Chapter Note 2(a) to Chapter 90, the analysis rejected use of the broader competing provision before excluding the specific heading. On refund, a claim under Section 27 of the Customs Act was not barred by unjust enrichment where the goods were captively consumed in manufacture, as the principle was then not applied to such refunds. The assessee's classification and refund claim were therefore sustained. en-us Fri, 11 Sep 1998 00:00:00 +0530 Wed, 28 Sep 2011 12:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89579 A photocopier console assembly was treated as classifiable under Tariff Heading 8537.10 because the product was specifically covered by that heading, and the specific entry prevailed over the rival residual classification under Heading 9009.90. Applying Note 2 to Section XVI and Chapter Note 2(a) to Chapter 90, the analysis rejected use of the broader competing provision before excluding the specific heading. On refund, a claim under Section 27 of the Customs Act was not barred by unjust enrichment where the goods were captively consumed in manufacture, as the principle was then not applied to such refunds. The assessee's classification and refund claim were therefore sustained. Case-Laws Customs Fri, 11 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89579