https://www.taxtmi.com/caselaws?id=46924 Spring plates imported for compressors were held to fall under Heading 73.20 as springs and leaves for springs of base metal, because the tariff scheme expressly treats such goods as parts of general use within Section XV. Even though the plates were manufactured to compressor specifications and functioned as identifiable machinery parts, the express tariff notes prevailed over any contrary HSN-based exclusion. The classification under Heading 8414.90 as parts of compressors was therefore rejected, and Heading 73.20 was sustained. en-us Fri, 16 Jan 2004 00:00:00 +0530 Mon, 26 Jul 2010 09:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46924 Spring plates imported for compressors were held to fall under Heading 73.20 as springs and leaves for springs of base metal, because the tariff scheme expressly treats such goods as parts of general use within Section XV. Even though the plates were manufactured to compressor specifications and functioned as identifiable machinery parts, the express tariff notes prevailed over any contrary HSN-based exclusion. The classification under Heading 8414.90 as parts of compressors was therefore rejected, and Heading 73.20 was sustained. Case-Laws Customs Fri, 16 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46924