https://www.taxtmi.com/caselaws?id=92259 Classification of a pump shaft turned on whether it should be treated as a pump part under Tariff Heading 84.13, based on sole or principal use, or as a transmission shaft under Tariff Heading 84.33. The analysis states that Note 2(b) to Section XVI applies only to parts not already covered by Note 2(a), and that transmission shafts are specifically included in Heading 84.33. On that basis, Note 2(a) prevails over the sole-or-principal-use test in Note 2(b), so specific tariff coverage controls and the alternative classification based on use fails. en-us Wed, 22 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 13:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92259 Classification of a pump shaft turned on whether it should be treated as a pump part under Tariff Heading 84.13, based on sole or principal use, or as a transmission shaft under Tariff Heading 84.33. The analysis states that Note 2(b) to Section XVI applies only to parts not already covered by Note 2(a), and that transmission shafts are specifically included in Heading 84.33. On that basis, Note 2(a) prevails over the sole-or-principal-use test in Note 2(b), so specific tariff coverage controls and the alternative classification based on use fails. Case-Laws Central Excise Wed, 22 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92259