https://www.taxtmi.com/caselaws?id=73058 Steel packing rings for a turbine-generator were treated as parts of the turbine because the invoice, drawing, technical write-up and supplier's cable showed they were made of steel and meant principally for use with the turbine-generator. Applying Notes 2(a) and 2(b) to Section XVI, the rings were classified with the machine of which they formed part under Item 84.04/05 rather than under Item 84.64, which covers gaskets and similar joints of metal sheeting combined with other material or laminated metal foil. The classification in favour of the assessee was upheld. en-us Mon, 23 Jan 1984 00:00:00 +0530 Thu, 26 May 2011 17:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73058 Steel packing rings for a turbine-generator were treated as parts of the turbine because the invoice, drawing, technical write-up and supplier's cable showed they were made of steel and meant principally for use with the turbine-generator. Applying Notes 2(a) and 2(b) to Section XVI, the rings were classified with the machine of which they formed part under Item 84.04/05 rather than under Item 84.64, which covers gaskets and similar joints of metal sheeting combined with other material or laminated metal foil. The classification in favour of the assessee was upheld. Case-Laws Customs Mon, 23 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73058