https://www.taxtmi.com/caselaws?id=166771 Imported magneto coils and contact sets used as starting equipment for internal combustion engines were classified under Heading 85.08 because that heading specifically covers electrical starting and ignition equipment, including ignition coils and related components. Heading 84.06 was only a more general description and could not prevail over the specific tariff entry. The claimed similarity with the old tariff and reliance on an exemption notification did not alter the proper classification, except to the extent of any specific exemption. The customs classification under Heading 85.08 was upheld. en-us Fri, 23 Sep 1983 00:00:00 +0530 Tue, 04 Nov 2014 15:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166771 Imported magneto coils and contact sets used as starting equipment for internal combustion engines were classified under Heading 85.08 because that heading specifically covers electrical starting and ignition equipment, including ignition coils and related components. Heading 84.06 was only a more general description and could not prevail over the specific tariff entry. The claimed similarity with the old tariff and reliance on an exemption notification did not alter the proper classification, except to the extent of any specific exemption. The customs classification under Heading 85.08 was upheld. Case-Laws Customs Fri, 23 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166771