https://www.taxtmi.com/caselaws?id=771664 Imported machinery used exclusively for frying and commercial food production was classified as a fryer under Heading 84198110 because its principal function matched the specific tariff entry. The broader heading for kitchen machines could not override the more specific description applicable to the goods. Applying the rule that a specific tariff entry prevails over a general or residual one, the First Appellate Authority's classification was upheld and the Revenue's challenge failed. en-us Wed, 28 May 2025 00:00:00 +0530 Thu, 29 May 2025 08:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771664 Imported machinery used exclusively for frying and commercial food production was classified as a fryer under Heading 84198110 because its principal function matched the specific tariff entry. The broader heading for kitchen machines could not override the more specific description applicable to the goods. Applying the rule that a specific tariff entry prevails over a general or residual one, the First Appellate Authority's classification was upheld and the Revenue's challenge failed. Case-Laws Customs Wed, 28 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771664