https://www.taxtmi.com/caselaws?id=166602 Incomplete or unfinished imported impeller rings were treated as component parts of induced draught fans because they had the essential character of the finished fan assembly under Rule 2A of the tariff interpretation rules. The specific tariff heading for exhaust fans and blowers prevailed over the residuary iron and steel heading, so the goods were classifiable under Heading 84.11(4) rather than Heading 73.33/40. The classification issue was resolved in favour of the assessee. en-us Tue, 07 Jun 1983 00:00:00 +0530 Sat, 11 Oct 2014 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166602 Incomplete or unfinished imported impeller rings were treated as component parts of induced draught fans because they had the essential character of the finished fan assembly under Rule 2A of the tariff interpretation rules. The specific tariff heading for exhaust fans and blowers prevailed over the residuary iron and steel heading, so the goods were classifiable under Heading 84.11(4) rather than Heading 73.33/40. The classification issue was resolved in favour of the assessee. Case-Laws Customs Tue, 07 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166602