https://www.taxtmi.com/caselaws?id=86085 Imported spring plates and springs, even if specially designed for use in a compressor, remain classifiable as springs under Heading 7320.90 because springs are treated as parts of general use under the tariff notes and HSN guidance. They do not become compressor parts merely by specialised application, so classification under Heading 8414.90 was rejected. As a result, the exemption available to compressor components under Notification No. 111/86-Cus. did not apply. en-us Thu, 26 Dec 1996 00:00:00 +0530 Wed, 10 Aug 2011 11:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86085 Imported spring plates and springs, even if specially designed for use in a compressor, remain classifiable as springs under Heading 7320.90 because springs are treated as parts of general use under the tariff notes and HSN guidance. They do not become compressor parts merely by specialised application, so classification under Heading 8414.90 was rejected. As a result, the exemption available to compressor components under Notification No. 111/86-Cus. did not apply. Case-Laws Customs Thu, 26 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86085