https://www.taxtmi.com/caselaws?id=107557 Imported friction discs used in electromagnetic clutches and brakes were held classifiable as friction materials rather than as generic parts of clutches and brakes. The goods, being composite friction material, fell within Heading 68.13, which specifically covers friction materials such as brake linings and pads. The proposed parts heading was treated as a more general entry, and the Section XVI notes did not exclude the goods from Heading 68.13. Applying the settled rule that a specific tariff entry prevails over a general one, the revenue classification was affirmed. en-us Thu, 22 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 13:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107557 Imported friction discs used in electromagnetic clutches and brakes were held classifiable as friction materials rather than as generic parts of clutches and brakes. The goods, being composite friction material, fell within Heading 68.13, which specifically covers friction materials such as brake linings and pads. The proposed parts heading was treated as a more general entry, and the Section XVI notes did not exclude the goods from Heading 68.13. Applying the settled rule that a specific tariff entry prevails over a general one, the revenue classification was affirmed. Case-Laws Customs Thu, 22 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107557