https://www.taxtmi.com/caselaws?id=86461 An imported hydraulic cylinder specially manufactured for a hydraulic excavator was held classifiable with the excavator under Heading 84.23 rather than under Heading 84.59(1). The record, including the invoice, catalogue, drawing and technical write-up, linked the part to the excavator and showed it was fitted on the stick attachment, had no independent use, and was meant solely for that machine. On that basis, the item satisfied Section Note 2(b) to Section XVI as a part suitable for use solely or principally with a particular machine, and the classification adopted by the lower authorities was displaced. en-us Tue, 09 Apr 1996 00:00:00 +0530 Wed, 24 Aug 2011 18:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86461 An imported hydraulic cylinder specially manufactured for a hydraulic excavator was held classifiable with the excavator under Heading 84.23 rather than under Heading 84.59(1). The record, including the invoice, catalogue, drawing and technical write-up, linked the part to the excavator and showed it was fitted on the stick attachment, had no independent use, and was meant solely for that machine. On that basis, the item satisfied Section Note 2(b) to Section XVI as a part suitable for use solely or principally with a particular machine, and the classification adopted by the lower authorities was displaced. Case-Laws Customs Tue, 09 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86461