https://www.taxtmi.com/caselaws?id=83245 Gears and shafts used principally in tractors were classified under heading 8708 as tractor parts because classification had to follow the heading terms together with the relevant Section and Chapter Notes. Section Note 1(k) to Section XVI excluded articles of Section XVII, so Note 2(a) of Section XVI could not override that exclusion unless Section XVII was first found inapplicable. The goods were not shown, on evidence, to be integral parts of engines or motors, and the specific reference to gears and shafts in heading 8483 did not displace the statutory notes. HSN extracts were treated as consistent with the distinction between internal engine parts and vehicle transmission parts. en-us Mon, 02 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 10:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83245 Gears and shafts used principally in tractors were classified under heading 8708 as tractor parts because classification had to follow the heading terms together with the relevant Section and Chapter Notes. Section Note 1(k) to Section XVI excluded articles of Section XVII, so Note 2(a) of Section XVI could not override that exclusion unless Section XVII was first found inapplicable. The goods were not shown, on evidence, to be integral parts of engines or motors, and the specific reference to gears and shafts in heading 8483 did not displace the statutory notes. HSN extracts were treated as consistent with the distinction between internal engine parts and vehicle transmission parts. Case-Laws Central Excise Mon, 02 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83245