https://www.taxtmi.com/caselaws?id=82365 Imported grinding sets used with general purpose crushing and grinding machinery were treated as parts classifiable under Heading 9806.00 read with sub-heading 8479.82 because the tariff contained a specific entry for the machinery, making recourse to the composite-goods or essential-character approach unnecessary. On that basis, the goods fell within the exemption for parts of machinery specified under Heading 84.79 in Notification No. 69/87-Cus. dated 1-3-1987. The reassessment and refund denials were set aside, and customs relief was granted. en-us Mon, 24 Feb 1992 00:00:00 +0530 Mon, 04 Jul 2011 16:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82365 Imported grinding sets used with general purpose crushing and grinding machinery were treated as parts classifiable under Heading 9806.00 read with sub-heading 8479.82 because the tariff contained a specific entry for the machinery, making recourse to the composite-goods or essential-character approach unnecessary. On that basis, the goods fell within the exemption for parts of machinery specified under Heading 84.79 in Notification No. 69/87-Cus. dated 1-3-1987. The reassessment and refund denials were set aside, and customs relief was granted. Case-Laws Customs Mon, 24 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82365