https://www.taxtmi.com/caselaws?id=213963 Where imported goods are covered by a specific tariff entry, classification must be made under that entry rather than by applying a general interpretative rule to force them into a different heading. On that basis, indicator panels incorporating LCDs were classified under Heading 8531 20 00 instead of fire alarm apparatus, while ionization smoke detectors, operating on a radiation-based ionization principle and functioning as smoke alarms, were classified under Heading 9022 90 rather than Heading 9027 80 10. The classification dispute was thus partly resolved in favour of the importer and partly against it. en-us Thu, 02 Feb 2012 00:00:00 +0530 Sat, 01 Sep 2012 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213963 Where imported goods are covered by a specific tariff entry, classification must be made under that entry rather than by applying a general interpretative rule to force them into a different heading. On that basis, indicator panels incorporating LCDs were classified under Heading 8531 20 00 instead of fire alarm apparatus, while ionization smoke detectors, operating on a radiation-based ionization principle and functioning as smoke alarms, were classified under Heading 9022 90 rather than Heading 9027 80 10. The classification dispute was thus partly resolved in favour of the importer and partly against it. Case-Laws Customs Thu, 02 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213963