https://www.taxtmi.com/caselaws?id=44490 Imported components for manufacturing electrostatic precipitators were classified under Heading 84.18(1) of the Customs Tariff Act because that entry specifically covered the goods. The SC held that the materials did not fall within Heading 84.01/02 or 84.17(1), and could not be retained under the broader residual limb of Heading 84.18(2). Applying the settled rule that a specific tariff description prevails over less apt general headings, the Court accepted the assessee's classification and rejected the competing entries. en-us Thu, 05 Dec 1996 00:00:00 +0530 Sat, 26 Jun 2010 15:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44490 Imported components for manufacturing electrostatic precipitators were classified under Heading 84.18(1) of the Customs Tariff Act because that entry specifically covered the goods. The SC held that the materials did not fall within Heading 84.01/02 or 84.17(1), and could not be retained under the broader residual limb of Heading 84.18(2). Applying the settled rule that a specific tariff description prevails over less apt general headings, the Court accepted the assessee's classification and rejected the competing entries. Case-Laws Customs Thu, 05 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44490