https://www.taxtmi.com/caselaws?id=93329 Tariff classification of tungsten carbide wear parts, jute machinery wear parts and cylpebs turned on the specific description, essential nature and use of the goods. Metal-carbide blanks and special shapes made of sintered carbide were treated as articles covered by Heading 8209, while wear parts blanks for jute eyelets and jute industries were classified under the specific jute machinery parts heading of 8448. Cylpebs, described as solid cylinders used in ball mills, were placed under Heading 8482. The stated principle is that a specific heading and relevant chapter notes prevail over a more general competing entry. en-us Wed, 20 Jan 1999 00:00:00 +0530 Wed, 09 Nov 2011 18:45:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93329 Tariff classification of tungsten carbide wear parts, jute machinery wear parts and cylpebs turned on the specific description, essential nature and use of the goods. Metal-carbide blanks and special shapes made of sintered carbide were treated as articles covered by Heading 8209, while wear parts blanks for jute eyelets and jute industries were classified under the specific jute machinery parts heading of 8448. Cylpebs, described as solid cylinders used in ball mills, were placed under Heading 8482. The stated principle is that a specific heading and relevant chapter notes prevail over a more general competing entry. Case-Laws Central Excise Wed, 20 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93329