https://www.taxtmi.com/caselaws?id=86993 Parts and components suitable for use solely or principally with machinery of Heading Nos. 84.25 to 84.30 were held classifiable under Heading No. 84.31, because that heading specifically covers such parts. The Tribunal distinguished Section Note 4 of Section XVI, which applies to complete machines made up of components, from Section Note 2, which governed classification of parts. On that basis, parts specifically described by Heading No. 84.31 could not be shifted to the headings applicable to the machinery itself. The lower authority's classification was found consistent with the tariff description and section notes, and the refund-related challenge failed on merits. en-us Fri, 23 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 17:43:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86993 Parts and components suitable for use solely or principally with machinery of Heading Nos. 84.25 to 84.30 were held classifiable under Heading No. 84.31, because that heading specifically covers such parts. The Tribunal distinguished Section Note 4 of Section XVI, which applies to complete machines made up of components, from Section Note 2, which governed classification of parts. On that basis, parts specifically described by Heading No. 84.31 could not be shifted to the headings applicable to the machinery itself. The lower authority's classification was found consistent with the tariff description and section notes, and the refund-related challenge failed on merits. Case-Laws Central Excise Fri, 23 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86993