https://www.taxtmi.com/caselaws?id=339117 Imported machinery described as poultry-industry equipment was examined for tariff classification between a specific heading for poultry machinery and a broader residual heading. The classification dispute turned on the true description of the goods, with the settled rule applied that a specific tariff entry prevails over a general one. Although the absence of a specific show cause notice on classification was noted, the decisive factor remained the tariff description itself. The goods were found to fall under Heading 8436 29 00 rather than Heading 8438 80 90, and the appeal was allowed. en-us Wed, 21 Sep 2016 00:00:00 +0530 Mon, 20 Feb 2017 00:40:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339117 Imported machinery described as poultry-industry equipment was examined for tariff classification between a specific heading for poultry machinery and a broader residual heading. The classification dispute turned on the true description of the goods, with the settled rule applied that a specific tariff entry prevails over a general one. Although the absence of a specific show cause notice on classification was noted, the decisive factor remained the tariff description itself. The goods were found to fall under Heading 8436 29 00 rather than Heading 8438 80 90, and the appeal was allowed. Case-Laws Customs Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339117