https://www.taxtmi.com/caselaws?id=116956 Parts of refrigerant compressors that are themselves covered by a specific heading in Chapter 84 must be classified in that heading rather than as compressor parts under a broader residual sub-heading, because the specific tariff entry prevails under the Rules for Interpretation and the Section XVI notes. The Tribunal also held that bought-out accessories supplied with refrigerating gas compressors, including drive sets, V-belts, flexible couplings, pulleys and base plates, were not part of the manufactured goods and were excluded from assessable value. The Commissioner's classification was upheld and the revenue challenge failed; the assessee also succeeded on valuation. en-us Mon, 30 Jan 2006 00:00:00 +0530 Tue, 19 Jun 2012 12:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116956 Parts of refrigerant compressors that are themselves covered by a specific heading in Chapter 84 must be classified in that heading rather than as compressor parts under a broader residual sub-heading, because the specific tariff entry prevails under the Rules for Interpretation and the Section XVI notes. The Tribunal also held that bought-out accessories supplied with refrigerating gas compressors, including drive sets, V-belts, flexible couplings, pulleys and base plates, were not part of the manufactured goods and were excluded from assessable value. The Commissioner's classification was upheld and the revenue challenge failed; the assessee also succeeded on valuation. Case-Laws Central Excise Mon, 30 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116956