https://www.taxtmi.com/caselaws?id=50445 Tension pulleys manufactured for textile machinery were held classifiable under Heading 84.83 rather than the general parts entry in Heading 84.48, because pulleys are specifically covered by Heading 84.83 and Section XVI Note 2(a) requires goods named in a tariff heading to be classified there. The reference to parts suitable for textile machinery could not override the specific heading, and end use did not displace the tariff language. The earlier provisional classification did not bar reclassification, as there is no estoppel in taxation. The differential duty demand was therefore validly confirmed. en-us Wed, 31 Jan 2001 00:00:00 +0530 Sat, 21 Aug 2010 17:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50445 Tension pulleys manufactured for textile machinery were held classifiable under Heading 84.83 rather than the general parts entry in Heading 84.48, because pulleys are specifically covered by Heading 84.83 and Section XVI Note 2(a) requires goods named in a tariff heading to be classified there. The reference to parts suitable for textile machinery could not override the specific heading, and end use did not displace the tariff language. The earlier provisional classification did not bar reclassification, as there is no estoppel in taxation. The differential duty demand was therefore validly confirmed. Case-Laws Central Excise Wed, 31 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50445