https://www.taxtmi.com/caselaws?id=84946 An atomizer wheel shown by the catalogue and surrounding material to be an essential part of a suspended particle drying plant was classified with that plant under Heading 84.17, because parts suitable solely or principally for use with a particular machine cannot be taken to the residuary Heading 84.65 in the absence of contrary evidence. The precise sub-heading under 84.17 was not finally determined, as the record did not establish exclusive use for milk processing and the import documents lacked model or part numbers; that issue was left to the original authority on reassessment. en-us Thu, 15 Feb 1996 00:00:00 +0530 Mon, 01 Aug 2011 17:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84946 An atomizer wheel shown by the catalogue and surrounding material to be an essential part of a suspended particle drying plant was classified with that plant under Heading 84.17, because parts suitable solely or principally for use with a particular machine cannot be taken to the residuary Heading 84.65 in the absence of contrary evidence. The precise sub-heading under 84.17 was not finally determined, as the record did not establish exclusive use for milk processing and the import documents lacked model or part numbers; that issue was left to the original authority on reassessment. Case-Laws Customs Thu, 15 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84946