Specific Chapter & Section Notes Take Precedence Over General in AC Remote Component Reclassification

Elite Electronics Vs Commissioner of Customs-Ahmedabad (CESTAT Ahmedabad) Conclusion: Reclassification of AC remote components made by assessee was accepted as specific Chapter Notes and Section Notes were to be preferred over General Interpretative Rules while classifying product. Held: Assessee-company was engaged in manufacturing ‘Remote Control Handset’, PCB Assembled after mounting which were supplied to various Air Conditioner manufacturing companies. Such Remote Control Handsets use approximately 145 components, of which 20 were imported by assessee. The main item was un-mounted or ...