https://www.taxtmi.com/caselaws?id=74199 Imported clutch discs intended for use in a turret lathe were classified by reference to the tariff scheme and Section Note 2(a) and 2(b) to Section XVI, not merely by their intended use. Although the invoice and drawings showed the goods were parts for a turret lathe, clutch discs and parts of clutches were treated as falling under the specific heading for clutches, Heading 84.63, rather than the general heading claimed for lathe parts. The goods were accordingly classifiable under Heading 84.63, with consequential relief granted to the appellants. en-us Thu, 30 Apr 1987 00:00:00 +0530 Tue, 07 Jun 2011 13:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74199 Imported clutch discs intended for use in a turret lathe were classified by reference to the tariff scheme and Section Note 2(a) and 2(b) to Section XVI, not merely by their intended use. Although the invoice and drawings showed the goods were parts for a turret lathe, clutch discs and parts of clutches were treated as falling under the specific heading for clutches, Heading 84.63, rather than the general heading claimed for lathe parts. The goods were accordingly classifiable under Heading 84.63, with consequential relief granted to the appellants. Case-Laws Customs Thu, 30 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74199