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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Classification of transmission shafts placed under transmission-shaft heading, with PTO shafts of agricultural machines treated as transmission parts.</h1> Transmission shafts and PTO shafts are to be classified under the transmission-shaft heading by application of the General Rules of Interpretation and the Section XVI note on parts; when an article qualifies as a transmission shaft it falls within the transmission-shaft heading regardless of intended final use, and PTO shafts made for agricultural tillers should therefore be entered in the transmission-shaft subheading for parts, with pending assessments finalized accordingly.

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