https://www.taxtmi.com/caselaws?id=52227 Specific tariff headings and exclusionary Section Notes prevail over a broad claim that goods are dredger parts, so items such as navigational equipment, computer peripherals, pumps, welding machines and similar articles remain classifiable under their own headings when they have independent tariff identity. Exemption for "parts for repair of dredger" is available only on strict proof that the goods are genuine replacement parts used for repair or maintenance, and not consumables or separate machinery. On that basis, the notification benefit applies only to items shown to be repair parts, while the remaining disputed items are outside the exemption. en-us Fri, 11 Apr 2003 00:00:00 +0530 Mon, 04 Oct 2010 12:40:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52227 Specific tariff headings and exclusionary Section Notes prevail over a broad claim that goods are dredger parts, so items such as navigational equipment, computer peripherals, pumps, welding machines and similar articles remain classifiable under their own headings when they have independent tariff identity. Exemption for "parts for repair of dredger" is available only on strict proof that the goods are genuine replacement parts used for repair or maintenance, and not consumables or separate machinery. On that basis, the notification benefit applies only to items shown to be repair parts, while the remaining disputed items are outside the exemption. Case-Laws Customs Fri, 11 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52227