https://www.taxtmi.com/caselaws?id=97023 Heading 84.55 classifies metal-rolling mills and rolls therefor under sub-heading 8455.10 because 8455.90 covers parts of the heading's goods, not rolls themselves. The tariff's two sub-classifications, read with the General Explanatory Notes, show that a single dash sub-classifies the heading and does not expand "parts" to include rolls merely because they serve rolling mills. Reliance on the Harmonised System of Nomenclature was found inappropriate for this limited tariff scheme. Metal rolls therefore fall under 8455.10, not 8455.90. en-us Fri, 18 Aug 2000 00:00:00 +0530 Fri, 13 Jan 2012 16:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97023 Heading 84.55 classifies metal-rolling mills and rolls therefor under sub-heading 8455.10 because 8455.90 covers parts of the heading's goods, not rolls themselves. The tariff's two sub-classifications, read with the General Explanatory Notes, show that a single dash sub-classifies the heading and does not expand "parts" to include rolls merely because they serve rolling mills. Reliance on the Harmonised System of Nomenclature was found inappropriate for this limited tariff scheme. Metal rolls therefore fall under 8455.10, not 8455.90. Case-Laws Central Excise Fri, 18 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97023