https://www.taxtmi.com/caselaws?id=94578 Where imported goods are specifically described in the Customs Tariff, classification must follow that specific entry rather than a broader heading chosen because the goods are used as parts of another machine. The tariff description for sintered bush and ferrite permanent magnet was treated as decisive, and recourse to Chapter or Section Notes was not warranted merely by their intended use in DC micro motors. The Revenue's classification was upheld, and the alternative classification claim was rejected. en-us Tue, 14 Mar 2000 00:00:00 +0530 Fri, 02 Dec 2011 11:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94578 Where imported goods are specifically described in the Customs Tariff, classification must follow that specific entry rather than a broader heading chosen because the goods are used as parts of another machine. The tariff description for sintered bush and ferrite permanent magnet was treated as decisive, and recourse to Chapter or Section Notes was not warranted merely by their intended use in DC micro motors. The Revenue's classification was upheld, and the alternative classification claim was rejected. Case-Laws Customs Tue, 14 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94578