https://www.taxtmi.com/caselaws?id=49002 Ceramic nozzles used in welding machines were held classifiable under Heading 69.01 as ceramic nozzles, not under Heading 85.15 as parts of welding machines. Applying Rule 1 of the tariff interpretation rules, the specific heading prevailed over the general machinery-parts heading, and Note 2(b) to Section XVI did not displace the specific coverage in Chapter 69 because no section or chapter note excluded the goods from that chapter. Classification therefore followed the express description of the goods, in favour of the Revenue. en-us Wed, 22 Sep 2004 00:00:00 +0530 Sat, 07 Aug 2010 16:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49002 Ceramic nozzles used in welding machines were held classifiable under Heading 69.01 as ceramic nozzles, not under Heading 85.15 as parts of welding machines. Applying Rule 1 of the tariff interpretation rules, the specific heading prevailed over the general machinery-parts heading, and Note 2(b) to Section XVI did not displace the specific coverage in Chapter 69 because no section or chapter note excluded the goods from that chapter. Classification therefore followed the express description of the goods, in favour of the Revenue. Case-Laws Central Excise Wed, 22 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49002