https://www.taxtmi.com/caselaws?id=82569 Imported nozzles were treated as assessable under Heading 98.06.00 as parts of machines rather than under Heading 69.03.90. The classification turned on Note 1 to Chapter 98, under which parts of machines of Chapters 84, 85 and similar entries fall within Heading 9806.00 unless specifically excluded by Note 7 to Chapter 98. The argument that frequent replacement prevented the nozzles from being treated as machine parts was not accepted, and no contrary authority was shown. The nozzles were therefore correctly classified under Heading 98.06.00. en-us Thu, 18 Feb 1993 00:00:00 +0530 Wed, 06 Jul 2011 10:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82569 Imported nozzles were treated as assessable under Heading 98.06.00 as parts of machines rather than under Heading 69.03.90. The classification turned on Note 1 to Chapter 98, under which parts of machines of Chapters 84, 85 and similar entries fall within Heading 9806.00 unless specifically excluded by Note 7 to Chapter 98. The argument that frequent replacement prevented the nozzles from being treated as machine parts was not accepted, and no contrary authority was shown. The nozzles were therefore correctly classified under Heading 98.06.00. Case-Laws Customs Thu, 18 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82569