https://www.taxtmi.com/caselaws?id=98253 Rolls for metal re-rolling mills were held to fall within the heading that expressly covers both metal re-rolling mills and rolls therefor, and not to be shifted to the residual parts entry merely because they are also described as parts of rolling mills. The interpretation that the heading could be confined to rolling mills alone and exclude rolls was found impermissible, as it conflicted with the wording of the tariff heading. Although the drafting created some overlap, the HSN Explanatory Notes showed a different treatment of rolls and other parts, supporting the view that complete rolls are classifiable under sub-heading 8455.10. en-us Wed, 17 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 17:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98253 Rolls for metal re-rolling mills were held to fall within the heading that expressly covers both metal re-rolling mills and rolls therefor, and not to be shifted to the residual parts entry merely because they are also described as parts of rolling mills. The interpretation that the heading could be confined to rolling mills alone and exclude rolls was found impermissible, as it conflicted with the wording of the tariff heading. Although the drafting created some overlap, the HSN Explanatory Notes showed a different treatment of rolls and other parts, supporting the view that complete rolls are classifiable under sub-heading 8455.10. Case-Laws Central Excise Wed, 17 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98253