https://www.taxtmi.com/caselaws?id=87218 Parts suitable for use solely or principally with machinery of Heading 84.28 were held classifiable under the specific parts heading, Heading 84.31, because Section Note 2(a) of Section XVI requires classification under the heading that expressly covers the goods. Once the parts fall within Heading 84.31, the general rule under Section Note 2(b) cannot be used to classify them with the parent machine. The distinction between parts and components did not change the tariff outcome, as the specific heading governed the classification. en-us Thu, 24 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 15:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87218 Parts suitable for use solely or principally with machinery of Heading 84.28 were held classifiable under the specific parts heading, Heading 84.31, because Section Note 2(a) of Section XVI requires classification under the heading that expressly covers the goods. Once the parts fall within Heading 84.31, the general rule under Section Note 2(b) cannot be used to classify them with the parent machine. The distinction between parts and components did not change the tariff outcome, as the specific heading governed the classification. Case-Laws Central Excise Thu, 24 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87218