2008 (9) TMI 130

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....Appellant. ShriN.J. Kumaresh, SDR, for the Respondent. [Order per: P. Karthikeyan, Member (T)]. - CNG conversion kits (Kits, for short) manufactured and cleared by the appellants help motor vehicles designed to run on fuels like petrol diesel run on CNG. The kit provides an alternate fuel charging system to the one existing in the engine. It consists mainly a cylinder (container for CNG), pr....

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....as per interpretative Rule 3(a), entry which provides the most specific description has to be preferred. The rule reads as follows: "When by application of sub-rule (b) of rule 2 or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred ....