https://www.taxtmi.com/caselaws?id=202678 Specific tariff notes must be read harmoniously, and a general enlargement clause cannot be construed to nullify a specific classification note. On that approach, chassis fitted with a cab were treated as classifiable under Heading 87.06 rather than Heading 87.04. The penalty was deleted because the dispute was confined to classification and no separate culpable conduct was shown. The valuation issue was not examined because it was outside the show-cause notice; any excess duty grievance based on value had to be pursued through the refund mechanism in accordance with law. en-us Fri, 10 Dec 2010 00:00:00 +0530 Fri, 20 May 2011 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202678 Specific tariff notes must be read harmoniously, and a general enlargement clause cannot be construed to nullify a specific classification note. On that approach, chassis fitted with a cab were treated as classifiable under Heading 87.06 rather than Heading 87.04. The penalty was deleted because the dispute was confined to classification and no separate culpable conduct was shown. The valuation issue was not examined because it was outside the show-cause notice; any excess duty grievance based on value had to be pursued through the refund mechanism in accordance with law. Case-Laws Central Excise Fri, 10 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202678