https://www.taxtmi.com/caselaws?id=44489 Imported flexible tubes or bellows used inside furnace boilers were held classifiable under Heading 83.01/15 because that entry specifically covered flexible tubing and piping. Heading 84.01/02 for boilers and auxiliary plant did not apply, as the goods were not shown to be auxiliary plant such as economisers, superheaters, soot removers, gas recoverers or similar items. The specific tariff description prevailed over the more general boiler-related heading, and the competing exclusion was not established. en-us Wed, 11 Dec 1996 00:00:00 +0530 Sat, 26 Jun 2010 15:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44489 Imported flexible tubes or bellows used inside furnace boilers were held classifiable under Heading 83.01/15 because that entry specifically covered flexible tubing and piping. Heading 84.01/02 for boilers and auxiliary plant did not apply, as the goods were not shown to be auxiliary plant such as economisers, superheaters, soot removers, gas recoverers or similar items. The specific tariff description prevailed over the more general boiler-related heading, and the competing exclusion was not established. Case-Laws Central Excise Wed, 11 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44489