https://www.taxtmi.com/caselaws?id=82712 Solenoids supplied as simple cylindrical coils without a soft iron core were distinguished from electro-magnets and could not be treated as articles intended to become permanent magnets. Applying Note 2 of Section XVI, Heading 85.48 was excluded because that residual entry applies only where no heading in Chapters 84 or 85 covers the goods. As the material showed the solenoids were essential and integral parts of valves, they were classifiable as valve-related parts under Heading 84.81, including the relevant sub-headings for refrigerating and air-conditioning appliances or other valves, as applicable. en-us Mon, 27 Sep 1993 00:00:00 +0530 Wed, 06 Jul 2011 18:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82712 Solenoids supplied as simple cylindrical coils without a soft iron core were distinguished from electro-magnets and could not be treated as articles intended to become permanent magnets. Applying Note 2 of Section XVI, Heading 85.48 was excluded because that residual entry applies only where no heading in Chapters 84 or 85 covers the goods. As the material showed the solenoids were essential and integral parts of valves, they were classifiable as valve-related parts under Heading 84.81, including the relevant sub-headings for refrigerating and air-conditioning appliances or other valves, as applicable. Case-Laws Central Excise Mon, 27 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82712