https://www.taxtmi.com/caselaws?id=87038 Machined seamless rings specifically designed and manufactured for use in bearing manufacture were classifiable as parts of bearings under Heading 84.82, because Section XVI Notes require goods suitable for sole or principal use with a particular machine to be classified with that machine. The fact that some rings were used captively and others sold to bearing manufacturers did not change their essential character or intended use. Heading 73.08, being a general heading for other articles of iron or steel, was inapplicable where the goods had a specific functional design for bearings. en-us Tue, 08 Jul 1997 00:00:00 +0530 Fri, 02 Sep 2011 14:10:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87038 Machined seamless rings specifically designed and manufactured for use in bearing manufacture were classifiable as parts of bearings under Heading 84.82, because Section XVI Notes require goods suitable for sole or principal use with a particular machine to be classified with that machine. The fact that some rings were used captively and others sold to bearing manufacturers did not change their essential character or intended use. Heading 73.08, being a general heading for other articles of iron or steel, was inapplicable where the goods had a specific functional design for bearings. Case-Laws Central Excise Tue, 08 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87038