https://www.taxtmi.com/caselaws?id=117095 Chapter Note 2(a) to Chapter 90 required parts and accessories that are goods covered by Chapters 84, 85 or 91 to be classified under their specific headings rather than under Heading 90.33. Shafts, gears and flywheel assemblies fell within Heading 84.83, and printed circuit boards fell within Heading 85.34. The claimed connection with speedometers was not established with sufficient certainty, and the assessee's own pleadings on actual use were equivocal. Because Heading 90.33 applies only to parts and accessories not otherwise specified elsewhere, the more specific tariff entries governed classification. en-us Thu, 08 Sep 2005 00:00:00 +0530 Wed, 20 Jun 2012 13:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117095 Chapter Note 2(a) to Chapter 90 required parts and accessories that are goods covered by Chapters 84, 85 or 91 to be classified under their specific headings rather than under Heading 90.33. Shafts, gears and flywheel assemblies fell within Heading 84.83, and printed circuit boards fell within Heading 85.34. The claimed connection with speedometers was not established with sufficient certainty, and the assessee's own pleadings on actual use were equivocal. Because Heading 90.33 applies only to parts and accessories not otherwise specified elsewhere, the more specific tariff entries governed classification. Case-Laws Central Excise Thu, 08 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117095