https://www.taxtmi.com/caselaws?id=91930 Six specified powerloom components were held to fall under Heading 84.83 because they were separately and specifically described in the tariff, rather than under Heading 84.48 as general parts of powerlooms. The applicable classification principle was that a specific tariff description prevails over a broader heading for parts, even where the goods are used in another machine. Section Note 2(a) of Section XVI supported that approach, and the Tribunal followed its earlier view on the primacy of specific classification. The goods were therefore correctly classifiable under Heading 84.83, not Heading 84.48. en-us Tue, 27 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 18:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91930 Six specified powerloom components were held to fall under Heading 84.83 because they were separately and specifically described in the tariff, rather than under Heading 84.48 as general parts of powerlooms. The applicable classification principle was that a specific tariff description prevails over a broader heading for parts, even where the goods are used in another machine. Section Note 2(a) of Section XVI supported that approach, and the Tribunal followed its earlier view on the primacy of specific classification. The goods were therefore correctly classifiable under Heading 84.83, not Heading 84.48. Case-Laws Central Excise Tue, 27 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91930