https://www.taxtmi.com/caselaws?id=87563 The Appellate Tribunal rejected the appeal and upheld the Collector's decision, determining that the imported "master gears" were correctly classified under Heading No. 84.63 of the Customs Tariff and not as essential accessories of the gear testing machine. The Tribunal found that the master gears were standalone items imported for specific testing purposes, distinct from the gear testing machine, based on the technical literature provided and the absence of evidence supporting reclassification. en-us Thu, 11 Sep 1997 00:00:00 +0530 Tue, 06 Sep 2011 18:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87563 The Appellate Tribunal rejected the appeal and upheld the Collector's decision, determining that the imported "master gears" were correctly classified under Heading No. 84.63 of the Customs Tariff and not as essential accessories of the gear testing machine. The Tribunal found that the master gears were standalone items imported for specific testing purposes, distinct from the gear testing machine, based on the technical literature provided and the absence of evidence supporting reclassification. Case-Laws Customs Thu, 11 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87563