https://www.taxtmi.com/caselaws?id=115704 Bearings mounted on brackets used in industrial fans and pollution control equipment were held to fall under Heading 8483 of the Central Excise Tariff rather than Heading 8421. Applying Section XVI Note 2(a) and the relevant Chapter Note, the classification turned on the rule that goods which are themselves covered by a specific heading in Chapter 84 or 85 must be classified in that specific heading, including for parts. The document therefore confirms that a more general heading cannot be used where a specific tariff heading already applies to the part. en-us Wed, 14 Sep 2005 00:00:00 +0530 Fri, 01 Jun 2012 13:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115704 Bearings mounted on brackets used in industrial fans and pollution control equipment were held to fall under Heading 8483 of the Central Excise Tariff rather than Heading 8421. Applying Section XVI Note 2(a) and the relevant Chapter Note, the classification turned on the rule that goods which are themselves covered by a specific heading in Chapter 84 or 85 must be classified in that specific heading, including for parts. The document therefore confirms that a more general heading cannot be used where a specific tariff heading already applies to the part. Case-Laws Central Excise Wed, 14 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115704