https://www.taxtmi.com/caselaws?id=90142 Goods specifically covered by Heading 85.31, which covers electric sound or visual signalling apparatus including indicator panels, could not be reclassified under residual Heading 84.79 or Heading 84.71. Chapter Note 5(b) to Chapter 84 directs that appliances working with or in conjunction with a computer be classified by their respective functions, and only fall in a residual heading where no specific heading applies. Because a specific tariff entry existed, resort to the residual heading was impermissible, and exemption linked to the alternative classification under Notification No. 76/86-C.E. was correctly denied. en-us Fri, 24 Jul 1998 00:00:00 +0530 Mon, 03 Oct 2011 17:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90142 Goods specifically covered by Heading 85.31, which covers electric sound or visual signalling apparatus including indicator panels, could not be reclassified under residual Heading 84.79 or Heading 84.71. Chapter Note 5(b) to Chapter 84 directs that appliances working with or in conjunction with a computer be classified by their respective functions, and only fall in a residual heading where no specific heading applies. Because a specific tariff entry existed, resort to the residual heading was impermissible, and exemption linked to the alternative classification under Notification No. 76/86-C.E. was correctly denied. Case-Laws Central Excise Fri, 24 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90142