https://www.taxtmi.com/caselaws?id=73916 Guide blades imported as spare parts for torque converters were held outside Heading 86.09 where the record did not prove that they were meant principally or solely for railway use. The note to Section XVII excluded goods falling within that section from the claimed railway heading unless their railway use was established, and the materials showed torque converters were used in both earth-moving equipment and rail traction applications. In the absence of substantiated locomotive use, the classification claimed under Heading 86.09 was unavailable and the classification adopted by the lower authorities 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 Guide blades imported as spare parts for torque converters were held outside Heading 86.09 where the record did not prove that they were meant principally or solely for railway use. The note to Section XVII excluded goods falling within that section from the claimed railway heading unless their railway use was established, and the materials showed torque converters were used in both earth-moving equipment and rail traction applications. In the absence of substantiated locomotive use, the classification claimed under Heading 86.09 was unavailable and the classification adopted by the lower authorities was sustained. Case-Laws Central Excise Tue, 27 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73916