https://www.taxtmi.com/caselaws?id=440978 Imported universal joint parts for use with transmission shafts were classified under heading 8483 60 90 because the tariff entry for transmission shafts, clutches, shaft couplings and universal joints was the more specific description. Applying the General Rules for Interpretation, the more specific Chapter 84 heading prevailed over the broader motor vehicle parts heading under 8708. Section XVI Notes required parts covered by Chapter 84 to remain in their respective headings, and Section XVII expressly excluded goods of heading 8483 from motor vehicle parts. Heading 8708 was therefore inapplicable, and the assessee's classification was accepted with consequential relief. en-us Fri, 28 Jul 2023 00:00:00 +0530 Thu, 23 Apr 2026 17:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440978 Imported universal joint parts for use with transmission shafts were classified under heading 8483 60 90 because the tariff entry for transmission shafts, clutches, shaft couplings and universal joints was the more specific description. Applying the General Rules for Interpretation, the more specific Chapter 84 heading prevailed over the broader motor vehicle parts heading under 8708. Section XVI Notes required parts covered by Chapter 84 to remain in their respective headings, and Section XVII expressly excluded goods of heading 8483 from motor vehicle parts. Heading 8708 was therefore inapplicable, and the assessee's classification was accepted with consequential relief. Case-Laws Customs Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440978