https://www.taxtmi.com/caselaws?id=82183 A composite clutch and brake assembly used solely with a specified machine tool was not treated as a mere clutch or shaft coupling under Heading 8483.60; it was classified as a part suitable solely for use with that machine under Heading 8466.94. Clutch disc and brake disc were also not complete clutches or couplings and were classified as parts under Heading 8483.90. Notification No. 156/86 applied only to the extent the goods fell within Heading 8466.94, so exemption relief was limited accordingly, with partial relief granted to the assessee. en-us Mon, 09 Nov 1992 00:00:00 +0530 Sat, 02 Jul 2011 15:22:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82183 A composite clutch and brake assembly used solely with a specified machine tool was not treated as a mere clutch or shaft coupling under Heading 8483.60; it was classified as a part suitable solely for use with that machine under Heading 8466.94. Clutch disc and brake disc were also not complete clutches or couplings and were classified as parts under Heading 8483.90. Notification No. 156/86 applied only to the extent the goods fell within Heading 8466.94, so exemption relief was limited accordingly, with partial relief granted to the assessee. Case-Laws Customs Mon, 09 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82183