https://www.taxtmi.com/caselaws?id=90732 Chain sprockets were treated as classifiable under Heading 8483.40 of the Customs Tariff because the tariff follows the Harmonised System of Nomenclature and the HSN notes expressly cover chain sprockets under that heading. The exclusion in the heading was read as applying to toothed wheels, not to chain sprockets. Where doubt remains in tariff classification, the HSN explanatory notes may be relied on to resolve the issue. The importer's classification was accepted and the Revenue's challenge failed, with consequential relief indicated subject to the Customs Act. en-us Mon, 01 Dec 1997 00:00:00 +0530 Tue, 11 Oct 2011 10:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90732 Chain sprockets were treated as classifiable under Heading 8483.40 of the Customs Tariff because the tariff follows the Harmonised System of Nomenclature and the HSN notes expressly cover chain sprockets under that heading. The exclusion in the heading was read as applying to toothed wheels, not to chain sprockets. Where doubt remains in tariff classification, the HSN explanatory notes may be relied on to resolve the issue. The importer's classification was accepted and the Revenue's challenge failed, with consequential relief indicated subject to the Customs Act. Case-Laws Customs Mon, 01 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90732