https://www.taxtmi.com/caselaws?id=84935 Imported components supplied for rebuilding a calender stack were treated as parts of a single machinery arrangement, supported by the quotation, purchase order, invoice and catalogue. Section XVI Note 2 required parts suitable solely or principally with a particular machine to be classified with that machine, but Heading 84.31 was not held to cover calender rolls because the tariff and explanatory notes excluded calenders from that heading. The goods were therefore required to be reclassified under Heading 84.16, and the matter was remanded for fresh reconsideration and reassessment after hearing the importer. en-us Tue, 30 Jan 1996 00:00:00 +0530 Mon, 01 Aug 2011 16:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84935 Imported components supplied for rebuilding a calender stack were treated as parts of a single machinery arrangement, supported by the quotation, purchase order, invoice and catalogue. Section XVI Note 2 required parts suitable solely or principally with a particular machine to be classified with that machine, but Heading 84.31 was not held to cover calender rolls because the tariff and explanatory notes excluded calenders from that heading. The goods were therefore required to be reclassified under Heading 84.16, and the matter was remanded for fresh reconsideration and reassessment after hearing the importer. Case-Laws Customs Tue, 30 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84935