https://www.taxtmi.com/caselaws?id=73608 Textile fibre bushings designed for use in machinery or plant fall under Heading 59.16/17, not Heading 84.63. Chapter 84 excludes textile-material articles of a kind commonly used in machinery or plant, while Chapter 59 expressly includes textile articles such as washers and other machinery parts. The term "machines" is not confined to Chapters 84 and 85 and may extend to motor vehicles and similar equipment. Accordingly, fibre bushings meeting this description are classifiable under Chapter 59. en-us Mon, 28 Mar 1988 00:00:00 +0530 Thu, 02 Jun 2011 13:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73608 Textile fibre bushings designed for use in machinery or plant fall under Heading 59.16/17, not Heading 84.63. Chapter 84 excludes textile-material articles of a kind commonly used in machinery or plant, while Chapter 59 expressly includes textile articles such as washers and other machinery parts. The term "machines" is not confined to Chapters 84 and 85 and may extend to motor vehicles and similar equipment. Accordingly, fibre bushings meeting this description are classifiable under Chapter 59. Case-Laws Central Excise Mon, 28 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73608