https://www.taxtmi.com/caselaws?id=440978 Universal joint parts used solely or principally with transmission shafts were classified under heading 8483 rather than heading 8708. Heading 8483 specifically covers transmission shafts, clutches, shaft couplings and universal joints, while heading 8708 is only a general heading for motor vehicle parts. Applying General Rule 3(a), the more specific tariff description prevailed over the broader one, and the Section notes supported classification in Chapter 84 because articles covered by heading 8483 cannot be shifted to Section XVII merely by their use in motor vehicles. The assessee's classification under heading 8483 60 90 was upheld. 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 Universal joint parts used solely or principally with transmission shafts were classified under heading 8483 rather than heading 8708. Heading 8483 specifically covers transmission shafts, clutches, shaft couplings and universal joints, while heading 8708 is only a general heading for motor vehicle parts. Applying General Rule 3(a), the more specific tariff description prevailed over the broader one, and the Section notes supported classification in Chapter 84 because articles covered by heading 8483 cannot be shifted to Section XVII merely by their use in motor vehicles. The assessee's classification under heading 8483 60 90 was upheld. Case-Laws Customs Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440978