https://www.taxtmi.com/caselaws?id=166177 Shells used in high-voltage lightning arresters were held classifiable as insulators under sub-heading (1) of Heading 85.18/27, because the tariff specifically described insulators separately from the broader category of parts of apparatus for the protection of electrical circuits. Applying Note 2 to Section XVI and the principle that a specific description prevails over a general one, the goods' ceramic composition and heat-resisting qualities did not change their essential function as electrical insulators. The broader entry for parts of protective electrical apparatus therefore did not apply. en-us Fri, 31 Dec 1982 00:00:00 +0530 Thu, 28 Aug 2014 11:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166177 Shells used in high-voltage lightning arresters were held classifiable as insulators under sub-heading (1) of Heading 85.18/27, because the tariff specifically described insulators separately from the broader category of parts of apparatus for the protection of electrical circuits. Applying Note 2 to Section XVI and the principle that a specific description prevails over a general one, the goods' ceramic composition and heat-resisting qualities did not change their essential function as electrical insulators. The broader entry for parts of protective electrical apparatus therefore did not apply. Case-Laws Customs Fri, 31 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166177