https://www.taxtmi.com/caselaws?id=73608 Fibre bushings imported for use in machinery were treated as textile articles of a kind commonly used in machinery or plant, bringing them within Chapter 59 of the Customs Tariff. Note 1(e) to Chapter 84 excluded such textile articles from Chapter 84, while Note 4(b) to Chapter 59 covered washers and similar machinery parts. Applying that tariff scheme, the article was classified under Heading 59.16/17 rather than Heading 84.63. The analysis also noted that the term "machines" was not confined to Chapters 84 and 85 and could extend to motor vehicles and similar equipment, supporting the Chapter 59 classification. 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 Fibre bushings imported for use in machinery were treated as textile articles of a kind commonly used in machinery or plant, bringing them within Chapter 59 of the Customs Tariff. Note 1(e) to Chapter 84 excluded such textile articles from Chapter 84, while Note 4(b) to Chapter 59 covered washers and similar machinery parts. Applying that tariff scheme, the article was classified under Heading 59.16/17 rather than Heading 84.63. The analysis also noted that the term "machines" was not confined to Chapters 84 and 85 and could extend to motor vehicles and similar equipment, supporting the Chapter 59 classification. Case-Laws Central Excise Mon, 28 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73608