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    <title>1995 (5) TMI 107 - CEGAT, NEW DELHI</title>
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    <description>Classification of an imported beam bearing assembly turned on Section Note 2(b) of Section XVI and whether the item was a specialised part for a warping machine. Because the goods were manufactured to specifications for use solely with that machine, Heading 84.38, covering auxiliary machinery and parts suitable for use solely or principally with machines of Heading 84.37, was treated as the specific classification. The more general Heading 84.63 for transmission bearing assemblies was therefore displaced, and the goods were correctly classifiable under Heading 84.38.</description>
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      <link>https://www.taxtmi.com/caselaws?id=84193</link>
      <description>Classification of an imported beam bearing assembly turned on Section Note 2(b) of Section XVI and whether the item was a specialised part for a warping machine. Because the goods were manufactured to specifications for use solely with that machine, Heading 84.38, covering auxiliary machinery and parts suitable for use solely or principally with machines of Heading 84.37, was treated as the specific classification. The more general Heading 84.63 for transmission bearing assemblies was therefore displaced, and the goods were correctly classifiable under Heading 84.38.</description>
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