https://www.taxtmi.com/caselaws?id=96029 The Tribunal upheld the classification of the P.T.O. pulley under sub-heading 8483.00 of the Central Excise Tariff Act, 1985, rejecting the Appellant's arguments for classification under Chapter sub-heading 8208.10 or 8708.00. The decision was based on the specific mention of pulleys in sub-heading 8483.00 taking precedence over general descriptions in other headings, emphasizing the principle that a specific heading prevails over a general one in classifying goods. The appeal was dismissed, affirming the lower authorities' classification and decision. en-us Mon, 04 Jun 2001 00:00:00 +0530 Fri, 16 Dec 2011 16:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96029 The Tribunal upheld the classification of the P.T.O. pulley under sub-heading 8483.00 of the Central Excise Tariff Act, 1985, rejecting the Appellant's arguments for classification under Chapter sub-heading 8208.10 or 8708.00. The decision was based on the specific mention of pulleys in sub-heading 8483.00 taking precedence over general descriptions in other headings, emphasizing the principle that a specific heading prevails over a general one in classifying goods. The appeal was dismissed, affirming the lower authorities' classification and decision. Case-Laws Central Excise Mon, 04 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96029