https://www.taxtmi.com/caselaws?id=90709 Imported hairsprings with a collet remained classifiable as springs under Heading 73.20 of the Customs Tariff Act, 1975 because the collet functioned only as a fixing attachment and did not convert the item into an instrument part or assembly. The tariff scheme treats springs other than clock or watch springs as parts of general use under Section XV, and that specific treatment prevailed over Chapter 90 classification for identifiable parts of instruments. Goods described as hairspring with collet and used in pressure gauges were therefore classified under Heading 73.20, not Heading 90.26. en-us Tue, 30 Mar 1999 00:00:00 +0530 Mon, 10 Oct 2011 18:43:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90709 Imported hairsprings with a collet remained classifiable as springs under Heading 73.20 of the Customs Tariff Act, 1975 because the collet functioned only as a fixing attachment and did not convert the item into an instrument part or assembly. The tariff scheme treats springs other than clock or watch springs as parts of general use under Section XV, and that specific treatment prevailed over Chapter 90 classification for identifiable parts of instruments. Goods described as hairspring with collet and used in pressure gauges were therefore classified under Heading 73.20, not Heading 90.26. Case-Laws Customs Tue, 30 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90709