https://www.taxtmi.com/caselaws?id=449 Parts of sewing machines designed solely and principally for use with a particular machine were treated as falling with the machine under Section Note 2(b) of Section XVI, rather than under a general residual parts entry. The article explains that the specific section note prevails over a broader residual classification where the tariff scheme ties parts to the machine itself. It also states that reversal under Rule 57CC(i) had to be computed strictly on the exempted goods price charged during the relevant period, because the later "total price" formulation in Rule 57AD(2)(b) and the Cenvat Credit Rules could not be applied retrospectively. en-us Mon, 19 Dec 2005 00:00:00 +0530 Sun, 13 Apr 2008 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449 Parts of sewing machines designed solely and principally for use with a particular machine were treated as falling with the machine under Section Note 2(b) of Section XVI, rather than under a general residual parts entry. The article explains that the specific section note prevails over a broader residual classification where the tariff scheme ties parts to the machine itself. It also states that reversal under Rule 57CC(i) had to be computed strictly on the exempted goods price charged during the relevant period, because the later "total price" formulation in Rule 57AD(2)(b) and the Cenvat Credit Rules could not be applied retrospectively. Case-Laws Central Excise Mon, 19 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449