https://www.taxtmi.com/caselaws?id=115619 Imported mounts and heads used with a liquid-soap reservoir fall under Heading 96.16 where that heading specifically covers mounts and head pieces for toilet sprays. Heading 84.24 applies to hand-controlled appliances operating with high-pressure air or steam sources and does not govern these goods. The specific tariff coverage for toilet-spray components prevails over the more general heading for mechanical appliances used to project, disperse or spray liquids. Classification under Heading 96.16 therefore applies, restoring the original classification in favour of Revenue. en-us Thu, 07 Apr 2005 00:00:00 +0530 Thu, 31 May 2012 15:03:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115619 Imported mounts and heads used with a liquid-soap reservoir fall under Heading 96.16 where that heading specifically covers mounts and head pieces for toilet sprays. Heading 84.24 applies to hand-controlled appliances operating with high-pressure air or steam sources and does not govern these goods. The specific tariff coverage for toilet-spray components prevails over the more general heading for mechanical appliances used to project, disperse or spray liquids. Classification under Heading 96.16 therefore applies, restoring the original classification in favour of Revenue. Case-Laws Customs Thu, 07 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115619