https://www.taxtmi.com/caselaws?id=968 Parts of DC power supply described as electrical transformers, static converters and inductors were held classifiable under Heading 8504.00 because they were specifically covered by that tariff entry. Applying Section Note 2(a) to Section XVI of the Central Excise Tariff Act, 1985, the document states that goods specifically mentioned in a tariff heading are to be classified there, rather than under a residuary heading. As the items were not shown to fall outside the specific heading and were not disputed to be transformers or converters, the residuary Heading 85.48 was inapplicable and the revenue challenge failed. en-us Fri, 30 Sep 2005 00:00:00 +0530 Sun, 13 Apr 2008 19:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=968 Parts of DC power supply described as electrical transformers, static converters and inductors were held classifiable under Heading 8504.00 because they were specifically covered by that tariff entry. Applying Section Note 2(a) to Section XVI of the Central Excise Tariff Act, 1985, the document states that goods specifically mentioned in a tariff heading are to be classified there, rather than under a residuary heading. As the items were not shown to fall outside the specific heading and were not disputed to be transformers or converters, the residuary Heading 85.48 was inapplicable and the revenue challenge failed. Case-Laws Central Excise Fri, 30 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=968