https://www.taxtmi.com/caselaws?id=98718 HSN notes were treated as the proper guide to tariff interpretation, and electric steam irons were held classifiable as electric smoothing irons under Heading 85.16, not as ironing machines or presses under Heading 84.51. The fact that the goods were used in industry did not remove them from Heading 85.16, which covers smoothing irons of all kinds, including domestic and tailor's models. Because the goods fell under Chapter 85, they were outside the scope of Notification No. 16/85-Cus., which applied to specified Chapter 84 goods. The exemption therefore was not available. en-us Sat, 27 Nov 1999 00:00:00 +0530 Sat, 21 Jan 2012 17:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98718 HSN notes were treated as the proper guide to tariff interpretation, and electric steam irons were held classifiable as electric smoothing irons under Heading 85.16, not as ironing machines or presses under Heading 84.51. The fact that the goods were used in industry did not remove them from Heading 85.16, which covers smoothing irons of all kinds, including domestic and tailor's models. Because the goods fell under Chapter 85, they were outside the scope of Notification No. 16/85-Cus., which applied to specified Chapter 84 goods. The exemption therefore was not available. Case-Laws Customs Sat, 27 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98718