https://www.taxtmi.com/caselaws?id=74212 Imported gear internal parts for a hoisting crane were held to fall under heading 84.63 of the Customs Tariff Act, 1975 because they were specifically describable as gears and gearings. Applying Section Note 2(a) to Section XVI, the classification depended on the goods' description and specific design for use in the crane, rather than the importer's proposed heading 84.22. The appellate view that the goods were correctly classifiable as gears and gearings was upheld, and reclassification under heading 84.22 was rejected. en-us Wed, 08 Jul 1987 00:00:00 +0530 Tue, 07 Jun 2011 14:45:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74212 Imported gear internal parts for a hoisting crane were held to fall under heading 84.63 of the Customs Tariff Act, 1975 because they were specifically describable as gears and gearings. Applying Section Note 2(a) to Section XVI, the classification depended on the goods' description and specific design for use in the crane, rather than the importer's proposed heading 84.22. The appellate view that the goods were correctly classifiable as gears and gearings was upheld, and reclassification under heading 84.22 was rejected. Case-Laws Customs Wed, 08 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74212