https://www.taxtmi.com/caselaws?id=74978 Polycarbonate bottle guards imported for a soda-making machine were treated as parts of machinery because they were manufactured to precise specifications, identified by part number and drawing, and intended principally for use with that machine. Section Note 2(b) to Section XVI allowed classification of parts suitable for use solely or principally with a particular kind of machine under the heading of that machine, and exclusive use was not required. Chapter 39 was excluded by Chapter Note 1(ij) because the goods fell within Section XVI. The goods were correctly classifiable under Heading 84.19 and not as plastic articles. en-us Wed, 30 Aug 1989 00:00:00 +0530 Mon, 13 Jun 2011 17:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74978 Polycarbonate bottle guards imported for a soda-making machine were treated as parts of machinery because they were manufactured to precise specifications, identified by part number and drawing, and intended principally for use with that machine. Section Note 2(b) to Section XVI allowed classification of parts suitable for use solely or principally with a particular kind of machine under the heading of that machine, and exclusive use was not required. Chapter 39 was excluded by Chapter Note 1(ij) because the goods fell within Section XVI. The goods were correctly classifiable under Heading 84.19 and not as plastic articles. Case-Laws Customs Wed, 30 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74978