https://www.taxtmi.com/caselaws?id=106749 Cylinder head assembly for an internal combustion engine was held classifiable under Chapter Heading 84.09 because the Explanatory Notes expressly cover cylinder heads as parts of internal combustion piston engines, and the specific heading prevails over the broader locomotive-parts entry under Chapter Heading 86.07. The revised classification list filed on 10-11-1997 operated only prospectively, so the earlier period remained governed by the department's existing classification. Accordingly, the assessee obtained relief on the tariff classification issue, but only for the period after the revised filing date, while the pre-10-11-1997 period continued under Chapter Heading 86.07. en-us Tue, 01 Oct 2002 00:00:00 +0530 Thu, 15 Mar 2012 15:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106749 Cylinder head assembly for an internal combustion engine was held classifiable under Chapter Heading 84.09 because the Explanatory Notes expressly cover cylinder heads as parts of internal combustion piston engines, and the specific heading prevails over the broader locomotive-parts entry under Chapter Heading 86.07. The revised classification list filed on 10-11-1997 operated only prospectively, so the earlier period remained governed by the department's existing classification. Accordingly, the assessee obtained relief on the tariff classification issue, but only for the period after the revised filing date, while the pre-10-11-1997 period continued under Chapter Heading 86.07. Case-Laws Central Excise Tue, 01 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106749