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of <h1>Imported Spares Classification Dispute Resolved: Tribunal Upholds Heading 98.06 Over 84.48</h1> The appeal was dismissed as the Tribunal upheld the classification of imported spares under Heading 98.06 instead of Heading 84.48 as claimed by the ... Classification The dispute involved classification of imported spares and accessories with textile machinery. Separate price indicated for spares led to denial of assessment with main machinery. Department classified spares under Heading 98.06, not Heading 84.48 as claimed by appellants. Tribunal upheld classification under Heading 98.06 based on Chapter Note (1) to Chapter 98. Appeal dismissed.
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