https://www.taxtmi.com/caselaws?id=89745 A compressor manufactured and cleared for possible use in a bore-well pump configuration remained classifiable under Tariff Heading 8414 as an air compressor, because that heading specifically covers compressors and contained no exclusion based on such use. Classification under Tariff Heading 8413 as a pump part was not justified where the record did not show supply of the complete pump assembly, including distributor and piping, together. Applying the rule that the most specific description prevails, the commodity retained its identity as an air compressor, and the department's appeal was allowed. en-us Tue, 16 Dec 1997 00:00:00 +0530 Thu, 29 Sep 2011 15:06:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89745 A compressor manufactured and cleared for possible use in a bore-well pump configuration remained classifiable under Tariff Heading 8414 as an air compressor, because that heading specifically covers compressors and contained no exclusion based on such use. Classification under Tariff Heading 8413 as a pump part was not justified where the record did not show supply of the complete pump assembly, including distributor and piping, together. Applying the rule that the most specific description prevails, the commodity retained its identity as an air compressor, and the department's appeal was allowed. Case-Laws Central Excise Tue, 16 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89745