https://www.taxtmi.com/caselaws?id=100354 Section Note 1(c) to Section XVI excludes bobbins, spools, cops, cones, cores, reels and similar supports of any material from Heading 84.48. The interpretative note therefore required classification of the disputed bobbins by their constituent material, not as parts of textile machinery. Rule 3(c) was rejected, and Rule 2(b) was treated as the applicable interpretative rule. Because the goods were predominantly aluminium and no separate specific nomenclature covered them, classification under the appropriate residual heading based on material was upheld. Prior assessment of similar goods of another manufacturer was treated as irrelevant to correct tariff classification. en-us Wed, 18 Jul 2001 00:00:00 +0530 Wed, 01 Feb 2012 11:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100354 Section Note 1(c) to Section XVI excludes bobbins, spools, cops, cones, cores, reels and similar supports of any material from Heading 84.48. The interpretative note therefore required classification of the disputed bobbins by their constituent material, not as parts of textile machinery. Rule 3(c) was rejected, and Rule 2(b) was treated as the applicable interpretative rule. Because the goods were predominantly aluminium and no separate specific nomenclature covered them, classification under the appropriate residual heading based on material was upheld. Prior assessment of similar goods of another manufacturer was treated as irrelevant to correct tariff classification. Case-Laws Central Excise Wed, 18 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100354