https://www.taxtmi.com/caselaws?id=334246 Imported laboratory dispensers and solution makers used for precise, repeatable dispensing and solution preparation were treated as instruments performing measuring and controlling functions. Because heading 9032.89 specifically covered automatic regulating or controlling instruments and apparatus, the residuary heading 8479.89 was held inappropriate where a more specific description applied. Rule 3(c) of the General Rules for Interpretation was used to prefer the proper tariff classification. The analysis therefore supports classification of the goods under heading 9032.89 of the Customs Tariff Act, 1975, rather than under the residuary machine heading 8479.89. en-us Tue, 15 Mar 2016 00:00:00 +0530 Sat, 03 Feb 2018 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334246 Imported laboratory dispensers and solution makers used for precise, repeatable dispensing and solution preparation were treated as instruments performing measuring and controlling functions. Because heading 9032.89 specifically covered automatic regulating or controlling instruments and apparatus, the residuary heading 8479.89 was held inappropriate where a more specific description applied. Rule 3(c) of the General Rules for Interpretation was used to prefer the proper tariff classification. The analysis therefore supports classification of the goods under heading 9032.89 of the Customs Tariff Act, 1975, rather than under the residuary machine heading 8479.89. Case-Laws Customs Tue, 15 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334246