https://www.taxtmi.com/caselaws?id=120498 Bicycle tube valves were treated as classifiable under Chapter heading 84.81 because the tariff entry specifically covered the goods by name, and the broader description was held to include inner tube valves. Their possible characterization as cycle parts under Chapter heading 87.14 did not displace the more specific classification in Chapter 84, and the cited precedent was found inapposite. On that classification, exemption under Notification No. 62/86 dated 10-02-1986 was unavailable because the notification did not extend to parts falling under Chapter 84. Duty computation was then required to be reworked on a cum-duty basis, with consideration of export deductions, Modvat credit, SSI benefit, and other admissible abatements. en-us Tue, 05 Dec 2006 00:00:00 +0530 Fri, 20 Jul 2012 13:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120498 Bicycle tube valves were treated as classifiable under Chapter heading 84.81 because the tariff entry specifically covered the goods by name, and the broader description was held to include inner tube valves. Their possible characterization as cycle parts under Chapter heading 87.14 did not displace the more specific classification in Chapter 84, and the cited precedent was found inapposite. On that classification, exemption under Notification No. 62/86 dated 10-02-1986 was unavailable because the notification did not extend to parts falling under Chapter 84. Duty computation was then required to be reworked on a cum-duty basis, with consideration of export deductions, Modvat credit, SSI benefit, and other admissible abatements. Case-Laws Central Excise Tue, 05 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120498