https://www.taxtmi.com/caselaws?id=82617 Imported grinding steel balls specially used in a cement plant's ball mill and not usable independently were treated as integral parts of the grinding mill, so they fell within Section XVI, Note 2(b), covering parts suitable solely or principally for use with a particular machine. Heading 84.56, which covers machinery for crushing and grinding mineral substances together with its parts, was therefore applied, and Heading 73.40 was rejected. The Tribunal also held that section notes and chapter notes prevail over explanatory notes, so the explanatory note to Heading 73.40 could not override the tariff structure under the Customs Tariff Act, 1975. en-us Mon, 21 Jun 1993 00:00:00 +0530 Wed, 06 Jul 2011 12:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82617 Imported grinding steel balls specially used in a cement plant's ball mill and not usable independently were treated as integral parts of the grinding mill, so they fell within Section XVI, Note 2(b), covering parts suitable solely or principally for use with a particular machine. Heading 84.56, which covers machinery for crushing and grinding mineral substances together with its parts, was therefore applied, and Heading 73.40 was rejected. The Tribunal also held that section notes and chapter notes prevail over explanatory notes, so the explanatory note to Heading 73.40 could not override the tariff structure under the Customs Tariff Act, 1975. Case-Laws Customs Mon, 21 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82617