https://www.taxtmi.com/caselaws?id=165632 Crank shafts imported for vacuum pumps were held not classifiable as parts of pumps under Heading 84.11, because the tariff scheme read with the CCCN Explanatory Notes placed crank shafts outside the pump heading. The notes were treated as a highly persuasive aid for achieving uniform customs classification, and where they clearly directed the goods to another heading, that classification prevailed over a more favourable alternative. Although a favourable interpretation is generally preferred where two views are possible, it could not override the tariff notes on these facts. 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 Crank shafts imported for vacuum pumps were held not classifiable as parts of pumps under Heading 84.11, because the tariff scheme read with the CCCN Explanatory Notes placed crank shafts outside the pump heading. The notes were treated as a highly persuasive aid for achieving uniform customs classification, and where they clearly directed the goods to another heading, that classification prevailed over a more favourable alternative. Although a favourable interpretation is generally preferred where two views are possible, it could not override the tariff notes on these facts. Case-Laws Customs Thu, 06 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165632