Classification of shuttle as an accessory, not a machine part, preserved customs exemption for imported eyes used in manufacture.

An interchangeable and replaceable shuttle that is not an integral part of the loom is classifiable as an accessory under Heading 84.48, not as a part under Heading 98.06. The textile authority's certificate and the existence of shuttle-less looms supported the view that the shuttle is capable of separate use and is not essential to the loom itself. Because Heading 84.48 was covered by Notification No. 181/87-Customs, the imported eyes used for making shuttles remained eligible for exemption.

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Issues: Whether shuttles were classifiable as parts of looms under Heading 98.06 or as accessories under Heading 84.48, and consequently whether the imported "eyes" were entitled to exemption under Notification No. 181/87-Customs.

Analysis: The classification turned on whether the shuttle was an integral part of the loom or an accessory capable of separate use and replacement. The certificate from the textile authority stated that the shuttle was an important accessory, not a part, and was amenable to further disassembly and interchangeability. The record also indicated that there are shuttle-less looms, showing that a shuttle is not essential to the loom itself. On that basis, the shuttle was treated as an accessory rather than a part falling under Heading 98.06. Since Heading 84.48 was covered by the notification, the imported eyes for manufacture of shuttles remained eligible for exemption.

Conclusion: The shuttle was correctly treated as an accessory under Heading 84.48, not as a part under Heading 98.06, and the exemption under Notification No. 181/87-Customs was rightly allowed.

Ratio Decidendi: An interchangeable and replaceable article that is not an integral part of the machine is classifiable as an accessory rather than as a part, and if the tariff heading for that accessory is covered by the exemption notification, the benefit cannot be denied.

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