https://www.taxtmi.com/caselaws?id=84155 Contextual tariff interpretation placed oil expellers in the residuary heading for machines having individual functions, not in the heading for machinery used in the milling industry. Applying noscitur a sociis and the explanatory notes, the parts were required to follow the classification of the principal machine and could not be split out under a separate parts heading to obtain an additional small-scale exemption. On that basis, the claimed exemption linked to the milling-industry classification was unavailable, and the goods remained outside Notification No. 111/88-C.E. en-us Thu, 06 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 10:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84155 Contextual tariff interpretation placed oil expellers in the residuary heading for machines having individual functions, not in the heading for machinery used in the milling industry. Applying noscitur a sociis and the explanatory notes, the parts were required to follow the classification of the principal machine and could not be split out under a separate parts heading to obtain an additional small-scale exemption. On that basis, the claimed exemption linked to the milling-industry classification was unavailable, and the goods remained outside Notification No. 111/88-C.E. Case-Laws Central Excise Thu, 06 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84155