https://www.taxtmi.com/caselaws?id=74482 Imported conveyor belts made of iron or steel were treated as metal goods rather than machinery parts. Because the items were described as conveyor belts and not as chains, classification under Heading 73.29 was rejected. Note 1(h) to Section XV excluded endless belts of metal wire or strip from Chapter 84, so the goods fell outside Section XVI and could not be classified under Heading 84.22 as machinery parts for industrial furnaces. The classification under Heading 73.33/40 was therefore sustained. en-us Wed, 02 Sep 1987 00:00:00 +0530 Thu, 09 Jun 2011 11:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74482 Imported conveyor belts made of iron or steel were treated as metal goods rather than machinery parts. Because the items were described as conveyor belts and not as chains, classification under Heading 73.29 was rejected. Note 1(h) to Section XV excluded endless belts of metal wire or strip from Chapter 84, so the goods fell outside Section XVI and could not be classified under Heading 84.22 as machinery parts for industrial furnaces. The classification under Heading 73.33/40 was therefore sustained. Case-Laws Customs Wed, 02 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74482