https://www.taxtmi.com/caselaws?id=86743 Goods specifically designed for ring spinning were found unsuitable for classification as general articles of iron or steel or as plastic articles. Applying Section Note 2(b) and Section Note 5 of Section XVI, the commentary indicates that parts and accessories suitable solely or principally for machines of Heading 84.45 should fall under Heading 84.48 rather than the general machine heading. Because Heading 84.48 had not been examined by the lower authorities, fresh adjudication was required with an opportunity to the parties. The matter was therefore remanded for de novo consideration, and classification was left open to be determined afresh in accordance with law. en-us Thu, 13 Feb 1997 00:00:00 +0530 Fri, 26 Aug 2011 18:33:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86743 Goods specifically designed for ring spinning were found unsuitable for classification as general articles of iron or steel or as plastic articles. Applying Section Note 2(b) and Section Note 5 of Section XVI, the commentary indicates that parts and accessories suitable solely or principally for machines of Heading 84.45 should fall under Heading 84.48 rather than the general machine heading. Because Heading 84.48 had not been examined by the lower authorities, fresh adjudication was required with an opportunity to the parties. The matter was therefore remanded for de novo consideration, and classification was left open to be determined afresh in accordance with law. Case-Laws Central Excise Thu, 13 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86743