https://www.taxtmi.com/caselaws?id=93941 Float wash, water shower and water filter were held prima facie classifiable under headings 84.21 and 84.24 because they performed distinct functions and were specifically covered by those entries. Their use in paper manufacturing units did not, at the prima facie stage, justify treating them as parts of paper making machinery under heading 8439.90. The specific-entry principle prevailed over the general description, and reliance on Section Note 3 of Section XVI was not considered sufficient to require pre-deposit. Unconditional stay of the duty and penalty deposit requirement was granted. en-us Tue, 01 Aug 2000 00:00:00 +0530 Thu, 17 Nov 2011 18:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93941 Float wash, water shower and water filter were held prima facie classifiable under headings 84.21 and 84.24 because they performed distinct functions and were specifically covered by those entries. Their use in paper manufacturing units did not, at the prima facie stage, justify treating them as parts of paper making machinery under heading 8439.90. The specific-entry principle prevailed over the general description, and reliance on Section Note 3 of Section XVI was not considered sufficient to require pre-deposit. Unconditional stay of the duty and penalty deposit requirement was granted. Case-Laws Central Excise Tue, 01 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93941