https://www.taxtmi.com/caselaws?id=120036 Control panels described and cleared as such were classifiable under Heading 8537.00 because that heading specifically covers control panels, while Section Note 2(b) to Section XVI applies only to goods not already specifically described elsewhere. The panels were not shown to be specially designed solely for use with shot blasting machines, so they could not be treated as parts under Heading 8424.00. The specific tariff description therefore prevailed over the more general parts-based classification, and the revenue's classification and demand were sustained. en-us Sat, 02 Sep 2006 00:00:00 +0530 Mon, 16 Jul 2012 13:47:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120036 Control panels described and cleared as such were classifiable under Heading 8537.00 because that heading specifically covers control panels, while Section Note 2(b) to Section XVI applies only to goods not already specifically described elsewhere. The panels were not shown to be specially designed solely for use with shot blasting machines, so they could not be treated as parts under Heading 8424.00. The specific tariff description therefore prevailed over the more general parts-based classification, and the revenue's classification and demand were sustained. Case-Laws Central Excise Sat, 02 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120036