https://www.taxtmi.com/caselaws?id=93593 Printed circuit boards for a floppy disc drive were held to fall under the specific tariff heading for printed circuits in Chapter 85, because a specific description prevails over a residuary or machine-linked classification for parts. Although the boards were intended for use in a drive classifiable under heading 90.31, Section XVI Note 2 requires resort to the specific entry where one exists, and the presence of a specific heading for printed circuits displaced classification as parts and accessories of Chapter 90. The lower appellate classification was therefore held incorrect. en-us Fri, 19 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 15:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93593 Printed circuit boards for a floppy disc drive were held to fall under the specific tariff heading for printed circuits in Chapter 85, because a specific description prevails over a residuary or machine-linked classification for parts. Although the boards were intended for use in a drive classifiable under heading 90.31, Section XVI Note 2 requires resort to the specific entry where one exists, and the presence of a specific heading for printed circuits displaced classification as parts and accessories of Chapter 90. The lower appellate classification was therefore held incorrect. Case-Laws Central Excise Fri, 19 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93593