https://www.taxtmi.com/caselaws?id=95583 Copper and brass goods used for draining air or fluid were classified as parts of taps, cocks, valves and similar appliances under sub-heading 8481.99, not as other copper articles under sub-heading 7419.99. The goods were treated as components of a specific Chapter 84 appliance because Heading 84.81 covers taps, cocks, valves and similar appliances and their parts. Section Note 2(a) of Section XVI required classification in the heading where the goods are themselves included, leaving no scope to treat them as parts of radiators. The residuary nature of Heading 74.19 could not override the specific heading. en-us Thu, 10 Feb 2000 00:00:00 +0530 Tue, 13 Dec 2011 15:52:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95583 Copper and brass goods used for draining air or fluid were classified as parts of taps, cocks, valves and similar appliances under sub-heading 8481.99, not as other copper articles under sub-heading 7419.99. The goods were treated as components of a specific Chapter 84 appliance because Heading 84.81 covers taps, cocks, valves and similar appliances and their parts. Section Note 2(a) of Section XVI required classification in the heading where the goods are themselves included, leaving no scope to treat them as parts of radiators. The residuary nature of Heading 74.19 could not override the specific heading. Case-Laws Central Excise Thu, 10 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95583