https://www.taxtmi.com/caselaws?id=166778 Miniature lamps imported for aircraft use were held to fall within Chapter 85 as electrical filament lamps rather than Chapter 88 as aircraft parts. Although the goods were described as specialised indicator lamps for aircraft systems and claimed to be exclusively used in Boeing aircraft, Note 2(a) to Section XVII excluded electrical machinery and equipment of Chapter 85 from treatment as parts and accessories of that Section. Applying Interpretative Rule 3(a), the specific heading for electrical filament lamps prevailed over the aircraft-parts heading, so the classification under Chapter 85 was confirmed. en-us Wed, 14 Sep 1983 00:00:00 +0530 Tue, 04 Nov 2014 16:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166778 Miniature lamps imported for aircraft use were held to fall within Chapter 85 as electrical filament lamps rather than Chapter 88 as aircraft parts. Although the goods were described as specialised indicator lamps for aircraft systems and claimed to be exclusively used in Boeing aircraft, Note 2(a) to Section XVII excluded electrical machinery and equipment of Chapter 85 from treatment as parts and accessories of that Section. Applying Interpretative Rule 3(a), the specific heading for electrical filament lamps prevailed over the aircraft-parts heading, so the classification under Chapter 85 was confirmed. Case-Laws Customs Wed, 14 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166778