https://www.taxtmi.com/caselaws?id=87398 Electro magnetic clutches imported for car air-conditioning were held classifiable under sub-heading 8505.20 as electro magnetic clutches, not under 9806.00 as parts of air-conditioning machinery. The goods transmitted power to engage or disengage the compressor, but they were not constituent parts of the crankshaft or compressor itself. Note 4 to Section XVI did not apply because the components did not collectively perform a clearly defined function as a machine combination. The distinction between a part and an accessory supported classification under the specific tariff heading, and the Revenue's challenge failed. en-us Fri, 12 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 17:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87398 Electro magnetic clutches imported for car air-conditioning were held classifiable under sub-heading 8505.20 as electro magnetic clutches, not under 9806.00 as parts of air-conditioning machinery. The goods transmitted power to engage or disengage the compressor, but they were not constituent parts of the crankshaft or compressor itself. Note 4 to Section XVI did not apply because the components did not collectively perform a clearly defined function as a machine combination. The distinction between a part and an accessory supported classification under the specific tariff heading, and the Revenue's challenge failed. Case-Laws Customs Fri, 12 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87398