https://www.taxtmi.com/caselaws?id=96228 Heading 8413.80 for pumps for liquids prevailed over Heading 87.08 for motor vehicle parts because Note 2 to Section XVII expressly excludes machines and apparatus of Heading 84.01 to 84.79, including pumps under Heading 84.13, from treatment as motor vehicle parts. The fact that the hydraulic gear pump was designed for use in tractors did not displace that exclusion. Note 3 to Section XVII could not override the specific exclusion in Note 2, and authorities cited on rival headings without a comparable exclusionary note were distinguished. The pump was therefore classifiable under Heading 8413.80, and the contrary classification was unsustainable. en-us Fri, 15 Jun 2001 00:00:00 +0530 Tue, 20 Dec 2011 12:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96228 Heading 8413.80 for pumps for liquids prevailed over Heading 87.08 for motor vehicle parts because Note 2 to Section XVII expressly excludes machines and apparatus of Heading 84.01 to 84.79, including pumps under Heading 84.13, from treatment as motor vehicle parts. The fact that the hydraulic gear pump was designed for use in tractors did not displace that exclusion. Note 3 to Section XVII could not override the specific exclusion in Note 2, and authorities cited on rival headings without a comparable exclusionary note were distinguished. The pump was therefore classifiable under Heading 8413.80, and the contrary classification was unsustainable. Case-Laws Central Excise Fri, 15 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96228