https://www.taxtmi.com/caselaws?id=95749 Imported hand-operated price labellers that printed price and logo, generated self-adhesive labels, cut them to size and affixed them were classified by primary and essential function as labelling machinery under heading 8422.30, not as hand stamps or similar devices under heading 9611.00. Applying the commercial parlance test and the rule that the more specific tariff description prevails over a general one, the classification under heading 9611.00 was rejected. As the exemption under Notification No. 20/99 depended on classification as a labelling machine, the notification benefit followed once heading 8422.30 applied, and the denial of exemption was set aside. en-us Mon, 09 Oct 2000 00:00:00 +0530 Wed, 14 Dec 2011 16:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95749 Imported hand-operated price labellers that printed price and logo, generated self-adhesive labels, cut them to size and affixed them were classified by primary and essential function as labelling machinery under heading 8422.30, not as hand stamps or similar devices under heading 9611.00. Applying the commercial parlance test and the rule that the more specific tariff description prevails over a general one, the classification under heading 9611.00 was rejected. As the exemption under Notification No. 20/99 depended on classification as a labelling machine, the notification benefit followed once heading 8422.30 applied, and the denial of exemption was set aside. Case-Laws Customs Mon, 09 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95749