https://www.taxtmi.com/caselaws?id=84044 An imported mechanical track wrench used for tightening and loosening high-tensile bolts and nuts during assembly of crawler tractor undercarriages was treated as machinery designed for production of a commodity rather than a residuary machine. The item was shown by the manufacturer's literature and process note to be essential to manufacture, since the required torque could not be achieved manually and the undercarriage assembly could not be completed without it. On that basis, it fell under Heading 84.59(2) of the Customs Tariff Act, 1975 and not the residuary Heading 84.59(1), with classification decided in favour of the assessee. en-us Wed, 29 Mar 1995 00:00:00 +0530 Tue, 19 Jul 2011 14:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84044 An imported mechanical track wrench used for tightening and loosening high-tensile bolts and nuts during assembly of crawler tractor undercarriages was treated as machinery designed for production of a commodity rather than a residuary machine. The item was shown by the manufacturer's literature and process note to be essential to manufacture, since the required torque could not be achieved manually and the undercarriage assembly could not be completed without it. On that basis, it fell under Heading 84.59(2) of the Customs Tariff Act, 1975 and not the residuary Heading 84.59(1), with classification decided in favour of the assessee. Case-Laws Customs Wed, 29 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84044