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

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