https://www.taxtmi.com/caselaws?id=165632 Customs classification of crank shafts imported for vacuum pumps was governed by the tariff scheme read with the CCCN Explanatory Notes. Although the goods were internal pump components without independent general utility, the notes treated crank shafts as excluded from the heading for pumps and classifiable under the relevant separate tariff heading. CCCN Explanatory Notes operate as a highly persuasive interpretative guide for uniform customs classification. The principle favouring an assessee where two tariff interpretations are plausible did not apply because the tariff and explanatory notes clearly supported classification outside the pump-parts heading. en-us Thu, 06 Dec 1979 00:00:00 +0530 Mon, 04 Aug 2014 15:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165632 Customs classification of crank shafts imported for vacuum pumps was governed by the tariff scheme read with the CCCN Explanatory Notes. Although the goods were internal pump components without independent general utility, the notes treated crank shafts as excluded from the heading for pumps and classifiable under the relevant separate tariff heading. CCCN Explanatory Notes operate as a highly persuasive interpretative guide for uniform customs classification. The principle favouring an assessee where two tariff interpretations are plausible did not apply because the tariff and explanatory notes clearly supported classification outside the pump-parts heading. Case-Laws Customs Thu, 06 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165632