https://www.taxtmi.com/caselaws?id=85343 Toothed steel tapes imported for use in lifts were held not classifiable as lift machinery parts under Heading 84.22 because they were imported in running length, the claim of ready fitment was not substantiated, and they functioned as endless metal belts after joining their ends. Note 1(h) to Section XVI excluded endless belts of metal from Chapter 84, so classification under Heading 84.22 was unavailable. The goods were therefore correctly classified under Heading 73.33/40(1) as other articles of iron and steel. en-us Thu, 30 May 1996 00:00:00 +0530 Thu, 04 Aug 2011 13:18:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85343 Toothed steel tapes imported for use in lifts were held not classifiable as lift machinery parts under Heading 84.22 because they were imported in running length, the claim of ready fitment was not substantiated, and they functioned as endless metal belts after joining their ends. Note 1(h) to Section XVI excluded endless belts of metal from Chapter 84, so classification under Heading 84.22 was unavailable. The goods were therefore correctly classified under Heading 73.33/40(1) as other articles of iron and steel. Case-Laws Customs Thu, 30 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85343