https://www.taxtmi.com/caselaws?id=121001 A device used for locking lift doors was held to fall under Heading 83.01 as a lock, not under Heading 84.31 as a part of a lift. The classification turned on the HSN Explanatory Notes and interpretative rules, which showed that Heading 83.01 is the more specific description because it expressly covers locks, including electrically operated locks and locks used for lift doors. Applying the specific-over-general principle, the lower authorities' classification under Heading 83.01 was upheld and the competing claim under Heading 84.31 was rejected. en-us Wed, 28 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 18:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121001 A device used for locking lift doors was held to fall under Heading 83.01 as a lock, not under Heading 84.31 as a part of a lift. The classification turned on the HSN Explanatory Notes and interpretative rules, which showed that Heading 83.01 is the more specific description because it expressly covers locks, including electrically operated locks and locks used for lift doors. Applying the specific-over-general principle, the lower authorities' classification under Heading 83.01 was upheld and the competing claim under Heading 84.31 was rejected. Case-Laws Central Excise Wed, 28 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121001