https://www.taxtmi.com/caselaws?id=83080 Classification of machine parts under Section Note 2 of Section XVI depends on whether the goods are clearly covered by a rival specific heading. Shafts manufactured for weaving machines were not shown to be transmission shafts under Heading 84.83 and were therefore classifiable as essential parts of weaving machines under Heading 84.48. Bushes for weaving machines were also not covered by Heading 84.83, since bushes are commercially distinct from bearings and cannot be treated as bearings merely on functional similarity; they were accordingly classifiable under Heading 84.48 as parts and accessories suitable for use solely or principally with weaving machines. The Revenue's challenge to the classification failed. en-us Tue, 22 Feb 1994 00:00:00 +0530 Sat, 09 Jul 2011 13:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83080 Classification of machine parts under Section Note 2 of Section XVI depends on whether the goods are clearly covered by a rival specific heading. Shafts manufactured for weaving machines were not shown to be transmission shafts under Heading 84.83 and were therefore classifiable as essential parts of weaving machines under Heading 84.48. Bushes for weaving machines were also not covered by Heading 84.83, since bushes are commercially distinct from bearings and cannot be treated as bearings merely on functional similarity; they were accordingly classifiable under Heading 84.48 as parts and accessories suitable for use solely or principally with weaving machines. The Revenue's challenge to the classification failed. Case-Laws Central Excise Tue, 22 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83080