https://www.taxtmi.com/caselaws?id=47240 Coiled cord classification under the customs tariff turned on whether the goods fell within their own specific heading before any resort to the residuary parts provision. Section Note 2(a) requires goods that are themselves included in a heading of Chapter 84 or 85 to be classified in that heading, and Section Note 2(b) applies only after that possibility is excluded. The Tribunal erred by moving directly to Section Note 2(b) without first testing coverage under Section Note 2(a). The classification adopted by the Tribunal was therefore set aside in favour of the Revenue. en-us Tue, 15 Feb 2005 00:00:00 +0530 Mon, 12 Sep 2016 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47240 Coiled cord classification under the customs tariff turned on whether the goods fell within their own specific heading before any resort to the residuary parts provision. Section Note 2(a) requires goods that are themselves included in a heading of Chapter 84 or 85 to be classified in that heading, and Section Note 2(b) applies only after that possibility is excluded. The Tribunal erred by moving directly to Section Note 2(b) without first testing coverage under Section Note 2(a). The classification adopted by the Tribunal was therefore set aside in favour of the Revenue. Case-Laws Central Excise Tue, 15 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47240