https://www.taxtmi.com/caselaws?id=388008 Goods specifically described as gears and gearing under heading 8483 prevail over the more general motor-vehicle-parts entry in heading 8708; end-use in a motor vehicle does not justify reclassification where the tariff description is specific. The analysis applied the tariff headings, the Section Notes to Sections XVI and XVII, and Rule 3(a) of the General Rules for Interpretation, and distinguished the Revenue's cited authorities on the facts and interpretative principles. The imported gear reduction blank was accepted as classifiable under heading 8483 rather than heading 8708. en-us Fri, 18 Oct 2019 00:00:00 +0530 Fri, 08 Nov 2024 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388008 Goods specifically described as gears and gearing under heading 8483 prevail over the more general motor-vehicle-parts entry in heading 8708; end-use in a motor vehicle does not justify reclassification where the tariff description is specific. The analysis applied the tariff headings, the Section Notes to Sections XVI and XVII, and Rule 3(a) of the General Rules for Interpretation, and distinguished the Revenue's cited authorities on the facts and interpretative principles. The imported gear reduction blank was accepted as classifiable under heading 8483 rather than heading 8708. Case-Laws Customs Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388008