https://www.taxtmi.com/caselaws?id=80190 Machinery parts of general use, including oil seal rings, were held classifiable under Heading 84.65 of the Customs Tariff Act, 1975 where the catalogue showed the same seals had applications beyond internal combustion engines. The invoice description as engine spares did not confine the goods to Heading 84.06, and differences in suffixes or part numbers did not create a separate tariff classification. The goods were therefore classified under Heading 84.65 and not under Heading 84.06. en-us Tue, 31 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 12:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80190 Machinery parts of general use, including oil seal rings, were held classifiable under Heading 84.65 of the Customs Tariff Act, 1975 where the catalogue showed the same seals had applications beyond internal combustion engines. The invoice description as engine spares did not confine the goods to Heading 84.06, and differences in suffixes or part numbers did not create a separate tariff classification. The goods were therefore classified under Heading 84.65 and not under Heading 84.06. Case-Laws Customs Tue, 31 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80190