https://www.taxtmi.com/caselaws?id=110090 Chaff cutter blades are examined for tariff classification under Heading 82.08 as knives and cutting blades for agricultural machinery, rather than under Heading 84.36 as machinery parts. The analysis applies Rule 1 of the Interpretative Rules and the relevant Section and Chapter Notes, concluding that a specific description in Chapter 82 prevails over a general parts heading. Note 1(k) to Section XVI excludes articles of Chapter 82, so Note 2 to Section XVI cannot shift the goods to Heading 84.36. The HSN explanatory notes are read as supporting inclusion of unmounted agricultural blades within Heading 82.08. en-us Wed, 12 Nov 2003 00:00:00 +0530 Fri, 13 Apr 2012 16:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110090 Chaff cutter blades are examined for tariff classification under Heading 82.08 as knives and cutting blades for agricultural machinery, rather than under Heading 84.36 as machinery parts. The analysis applies Rule 1 of the Interpretative Rules and the relevant Section and Chapter Notes, concluding that a specific description in Chapter 82 prevails over a general parts heading. Note 1(k) to Section XVI excludes articles of Chapter 82, so Note 2 to Section XVI cannot shift the goods to Heading 84.36. The HSN explanatory notes are read as supporting inclusion of unmounted agricultural blades within Heading 82.08. Case-Laws Central Excise Wed, 12 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110090