https://www.taxtmi.com/caselaws?id=86539 Parts of moulds were held classifiable with moulds under Heading 84.80 because Section Note 2 to Section XVI requires parts specifically included in a heading, or parts suitable for use solely or principally with a particular machine, to be classified accordingly. The Tribunal found the imported goods to be identifiable parts of moulds and therefore suitable for use solely or principally with moulds. On that basis, the classification adopted by the lower authority was upheld and the revenue's challenge failed. en-us Tue, 07 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 14:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86539 Parts of moulds were held classifiable with moulds under Heading 84.80 because Section Note 2 to Section XVI requires parts specifically included in a heading, or parts suitable for use solely or principally with a particular machine, to be classified accordingly. The Tribunal found the imported goods to be identifiable parts of moulds and therefore suitable for use solely or principally with moulds. On that basis, the classification adopted by the lower authority was upheld and the revenue's challenge failed. Case-Laws Customs Tue, 07 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86539