https://www.taxtmi.com/caselaws?id=72490 An imported variable speed gear box was held classifiable under Heading 84.63 because that heading expressly covered gears, gear boxes and variable speed gears. Section XVI Note 2(a) required goods specifically described in a tariff heading to be classified in that heading, and Note 2(b) for machine parts applied only where no specific heading covered the item. As the gear box was itself specifically named in Heading 84.63, its intended use in a particular machine did not justify reclassification under Heading 84.45/48 as a machine part. The assessment was upheld and the appeal was dismissed. en-us Mon, 14 Apr 1986 00:00:00 +0530 Thu, 19 May 2011 18:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72490 An imported variable speed gear box was held classifiable under Heading 84.63 because that heading expressly covered gears, gear boxes and variable speed gears. Section XVI Note 2(a) required goods specifically described in a tariff heading to be classified in that heading, and Note 2(b) for machine parts applied only where no specific heading covered the item. As the gear box was itself specifically named in Heading 84.63, its intended use in a particular machine did not justify reclassification under Heading 84.45/48 as a machine part. The assessment was upheld and the appeal was dismissed. Case-Laws Customs Mon, 14 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72490