https://www.taxtmi.com/caselaws?id=72491 Imported chains were held classifiable under Heading 73.29 because that heading specifically covers chains and parts thereof, and Note 2 to Section XV treats them as parts of general use. As parts of general use, they are excluded from Section XVI by Section Note 1(g), so they cannot be placed under Heading 84.45/48 merely because they are used in or are integral to a machine tool. The tariff classification therefore remained under Heading 73.29, and the claim for re-assessment under Heading 84.45/48 failed. en-us Mon, 14 Apr 1986 00:00:00 +0530 Thu, 19 May 2011 18:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72491 Imported chains were held classifiable under Heading 73.29 because that heading specifically covers chains and parts thereof, and Note 2 to Section XV treats them as parts of general use. As parts of general use, they are excluded from Section XVI by Section Note 1(g), so they cannot be placed under Heading 84.45/48 merely because they are used in or are integral to a machine tool. The tariff classification therefore remained under Heading 73.29, and the claim for re-assessment under Heading 84.45/48 failed. Case-Laws Customs Mon, 14 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72491