https://www.taxtmi.com/caselaws?id=124618 Parts manufactured for circular looms were held classifiable under Heading 8448.00 because they were designed specifically for those looms and were not general-purpose components. Technical evidence, including the accepted VJTI opinion, showed the goods were suitable solely or principally for use with the relevant machines. Since Heading 8448.00 is a specific tariff entry covering such parts and accessories, the principle that a specific classification prevails over a general one applied. The revenue's alternative classification was rejected, and the goods remained under Heading 8448.00. en-us Wed, 23 Jul 2008 00:00:00 +0530 Wed, 03 Oct 2012 14:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124618 Parts manufactured for circular looms were held classifiable under Heading 8448.00 because they were designed specifically for those looms and were not general-purpose components. Technical evidence, including the accepted VJTI opinion, showed the goods were suitable solely or principally for use with the relevant machines. Since Heading 8448.00 is a specific tariff entry covering such parts and accessories, the principle that a specific classification prevails over a general one applied. The revenue's alternative classification was rejected, and the goods remained under Heading 8448.00. Case-Laws Central Excise Wed, 23 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124618