https://www.taxtmi.com/caselaws?id=87640 Imported reel rim module or sunflower wheels were analysed as toothed wheels with a gear function, bringing them within Heading 8483, which covers gears, sprockets, pulleys and similar transmission goods. Section Note 2(a) to Section XVI required parts that are themselves goods classifiable under a specific heading to be classified under that heading. Their use in a textile plant, or the contention that no power transmission occurred, was not determinative because classification turned on the nature and description of the goods. On that basis, the goods were treated as classifiable under Heading 8483.90 rather than as parts of textile machinery under Heading 8348.20. en-us Wed, 19 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 14:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87640 Imported reel rim module or sunflower wheels were analysed as toothed wheels with a gear function, bringing them within Heading 8483, which covers gears, sprockets, pulleys and similar transmission goods. Section Note 2(a) to Section XVI required parts that are themselves goods classifiable under a specific heading to be classified under that heading. Their use in a textile plant, or the contention that no power transmission occurred, was not determinative because classification turned on the nature and description of the goods. On that basis, the goods were treated as classifiable under Heading 8483.90 rather than as parts of textile machinery under Heading 8348.20. Case-Laws Customs Wed, 19 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87640