https://www.taxtmi.com/caselaws?id=95774 An air cleaner/oil bath assembly was treated as a distinct filtering or purifying apparatus and classified under Heading 84.21, because a specific tariff entry prevails over the general heading for parts used with engines and Section XVI Note 2(a) requires goods included in Chapter 84 or 85 to be classified in their own heading. Prior mistaken self-classification under Heading 84.09 did not bar correction, as there is no estoppel in taxation matters. The impugned classification was set aside and the product was held classifiable under Heading 84.21 with consequential relief. en-us Wed, 22 Nov 2000 00:00:00 +0530 Wed, 14 Dec 2011 18:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95774 An air cleaner/oil bath assembly was treated as a distinct filtering or purifying apparatus and classified under Heading 84.21, because a specific tariff entry prevails over the general heading for parts used with engines and Section XVI Note 2(a) requires goods included in Chapter 84 or 85 to be classified in their own heading. Prior mistaken self-classification under Heading 84.09 did not bar correction, as there is no estoppel in taxation matters. The impugned classification was set aside and the product was held classifiable under Heading 84.21 with consequential relief. Case-Laws Central Excise Wed, 22 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95774