https://www.taxtmi.com/caselaws?id=72558 Imported springs were treated as articles of general use because Section Note 2(b) to Section XV classifies springs within that category, and the exclusionary scheme of the tariff also prevented their placement in the machinery chapter. Even though the goods were specially designed and used exclusively in milling machinery, Section Note 1(g) to Section XVI kept them out of Section XVI where they fell within Section XV. On that construction, the springs were classified under Tariff Item 73.33/40 rather than as machinery parts under Tariff Item 84.29. en-us Mon, 18 Aug 1986 00:00:00 +0530 Fri, 20 May 2011 14:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72558 Imported springs were treated as articles of general use because Section Note 2(b) to Section XV classifies springs within that category, and the exclusionary scheme of the tariff also prevented their placement in the machinery chapter. Even though the goods were specially designed and used exclusively in milling machinery, Section Note 1(g) to Section XVI kept them out of Section XVI where they fell within Section XV. On that construction, the springs were classified under Tariff Item 73.33/40 rather than as machinery parts under Tariff Item 84.29. Case-Laws Central Excise Mon, 18 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72558