https://www.taxtmi.com/caselaws?id=73916 Classification of guide blades imported as spare parts for torque converters depends on proof of their principal or sole use in railways. Although claimed for locomotive use, the available material did not substantiate that use and indicated that torque converters were also used in earth-moving equipment, including shovels and excavators. Note 3 to Section XVII therefore excluded the goods from the claimed railway heading where railway-specific use was not established. The goods were consequently not classifiable under Heading 86.09, and the lower authorities' classification was sustained. en-us Tue, 27 Sep 1988 00:00:00 +0530 Sat, 04 Jun 2011 13:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73916 Classification of guide blades imported as spare parts for torque converters depends on proof of their principal or sole use in railways. Although claimed for locomotive use, the available material did not substantiate that use and indicated that torque converters were also used in earth-moving equipment, including shovels and excavators. Note 3 to Section XVII therefore excluded the goods from the claimed railway heading where railway-specific use was not established. The goods were consequently not classifiable under Heading 86.09, and the lower authorities' classification was sustained. Case-Laws Central Excise Tue, 27 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73916