https://www.taxtmi.com/caselaws?id=50230 Ceramic machinery moulds were held classifiable under the specific tariff heading for moulds rather than as parts of machinery under the general parts-and-accessories heading. The goods were expressly described as moulds, and Section Note 2 of Section XVI required classification in the heading applicable to Chapter 84 goods. Because the machinery remained complete without the moulds and the moulds functioned independently, they were not treated as parts or accessories of the machine. The specific-heading rule prevailed over the general residual heading, resulting in classification under the moulds entry. en-us Thu, 17 Feb 2000 00:00:00 +0530 Fri, 20 Aug 2010 14:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50230 Ceramic machinery moulds were held classifiable under the specific tariff heading for moulds rather than as parts of machinery under the general parts-and-accessories heading. The goods were expressly described as moulds, and Section Note 2 of Section XVI required classification in the heading applicable to Chapter 84 goods. Because the machinery remained complete without the moulds and the moulds functioned independently, they were not treated as parts or accessories of the machine. The specific-heading rule prevailed over the general residual heading, resulting in classification under the moulds entry. Case-Laws Central Excise Thu, 17 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50230