https://www.taxtmi.com/caselaws?id=86725 Thrust roller bearing discs and rails fabricated to design for a specific space application, supplied under a pre-arranged contract and lacking general use, are not parts of general use under Note 2 to Section XV and are therefore not excluded from Section XVI by Note 1(g). Because their nature, intended use, and specific description aligned them with components of specialised equipment used in space research and launch operations, they were held classifiable under Heading 84.83 rather than the residuary sub-heading 7308.90 of Heading 73.08. The Revenue's classification was upheld and the assessee's claim under Heading 7308.90 rejected. en-us Sat, 29 Nov 1997 00:00:00 +0530 Fri, 26 Aug 2011 17:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86725 Thrust roller bearing discs and rails fabricated to design for a specific space application, supplied under a pre-arranged contract and lacking general use, are not parts of general use under Note 2 to Section XV and are therefore not excluded from Section XVI by Note 1(g). Because their nature, intended use, and specific description aligned them with components of specialised equipment used in space research and launch operations, they were held classifiable under Heading 84.83 rather than the residuary sub-heading 7308.90 of Heading 73.08. The Revenue's classification was upheld and the assessee's claim under Heading 7308.90 rejected. Case-Laws Central Excise Sat, 29 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86725