https://www.taxtmi.com/caselaws?id=758700 Imported compressors for car air-conditioners were treated as goods classifiable in their own heading under Section XVI, because Note 2 to Section XVI and the HSN explanatory notes direct that pumps and compressors remain classified under their specific heading even when designed for use with another machine. The specific compressor heading prevailed over the parts heading for air-conditioning machines, and Heading 8414 was not confined to industrial use. Earlier self-classification in a bill of entry did not create estoppel in taxation matters, as tax liability depends on law and there is no estoppel against statute. The sole or principal use test from Westinghouse Saxby Farmers was held inapplicable because the dispute arose under a different tariff section. en-us Wed, 11 Sep 2024 00:00:00 +0530 Tue, 17 Sep 2024 11:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758700 Imported compressors for car air-conditioners were treated as goods classifiable in their own heading under Section XVI, because Note 2 to Section XVI and the HSN explanatory notes direct that pumps and compressors remain classified under their specific heading even when designed for use with another machine. The specific compressor heading prevailed over the parts heading for air-conditioning machines, and Heading 8414 was not confined to industrial use. Earlier self-classification in a bill of entry did not create estoppel in taxation matters, as tax liability depends on law and there is no estoppel against statute. The sole or principal use test from Westinghouse Saxby Farmers was held inapplicable because the dispute arose under a different tariff section. Case-Laws Customs Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758700