https://www.taxtmi.com/caselaws?id=98425 Tension pulleys were held classifiable under Heading 84.83 because goods specifically covered by that tariff heading must be classified there under Note 2(a) of Section XVI, while Note 2(b) applies only to parts not covered by their own heading. Their use in textile machinery did not override the specific entry, and HSN explanatory notes or an earlier provisional classification could not displace the statutory scheme. No estoppel applies in tax matters. The reclassification, made after hearing the assessee, sustained the consequential differential duty demand. en-us Mon, 31 Jan 2000 00:00:00 +0530 Fri, 20 Jan 2012 15:44:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98425 Tension pulleys were held classifiable under Heading 84.83 because goods specifically covered by that tariff heading must be classified there under Note 2(a) of Section XVI, while Note 2(b) applies only to parts not covered by their own heading. Their use in textile machinery did not override the specific entry, and HSN explanatory notes or an earlier provisional classification could not displace the statutory scheme. No estoppel applies in tax matters. The reclassification, made after hearing the assessee, sustained the consequential differential duty demand. Case-Laws Central Excise Mon, 31 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98425