https://www.taxtmi.com/caselaws?id=338447 Welding transformers and welding rectifiers are classifiable under Chapter Heading 8504, not Chapter Heading 8468, because Heading 8504 contains the specific tariff entry for transformers while Heading 8468 is the broader heading for welding machines. The specific entry prevails over the general entry in tariff classification. The reasoning also relied on precedent treating transformers cleared without welding heads or accessories as falling under Heading 8504. On that basis, the goods were held to be classifiable under Heading 8504. en-us Tue, 03 Jan 2017 00:00:00 +0530 Thu, 24 Aug 2017 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338447 Welding transformers and welding rectifiers are classifiable under Chapter Heading 8504, not Chapter Heading 8468, because Heading 8504 contains the specific tariff entry for transformers while Heading 8468 is the broader heading for welding machines. The specific entry prevails over the general entry in tariff classification. The reasoning also relied on precedent treating transformers cleared without welding heads or accessories as falling under Heading 8504. On that basis, the goods were held to be classifiable under Heading 8504. Case-Laws Central Excise Tue, 03 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338447