https://www.taxtmi.com/caselaws?id=166140 Carbon rings imported as spares for turbosets were treated as machinery parts, because their invoice description and use showed a functional connection with turbosets and Heading 84.65 was the more specific tariff entry. Heading 68.01/16 was rejected as a broad residual provision for mineral articles not elsewhere specified, and the explanatory notes to the CCCN were treated only as aids that could not override the tariff text. The article also records a dissent that viewed the rings as mineral articles under Heading 68.01/16(1) on the basis of Chapter Note 1(a) to Chapter 84, which would exclude them from Heading 84.65. en-us Thu, 28 Apr 1983 00:00:00 +0530 Tue, 26 Aug 2014 18:32:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166140 Carbon rings imported as spares for turbosets were treated as machinery parts, because their invoice description and use showed a functional connection with turbosets and Heading 84.65 was the more specific tariff entry. Heading 68.01/16 was rejected as a broad residual provision for mineral articles not elsewhere specified, and the explanatory notes to the CCCN were treated only as aids that could not override the tariff text. The article also records a dissent that viewed the rings as mineral articles under Heading 68.01/16(1) on the basis of Chapter Note 1(a) to Chapter 84, which would exclude them from Heading 84.65. Case-Laws Customs Thu, 28 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166140