https://www.taxtmi.com/caselaws?id=87805 Imported spring clocks were held classifiable under Tariff Heading 7320.90, not under Tariff Heading 8448.49 as machinery parts, because iron and steel springs other than clock or watch springs fall within Chapter 73 as articles of general use. The Section XVI and Section XV notes exclude such base-metal springs from Chapter 84 parts treatment unless they are imported in an assembled form that answers the description of excluded machinery parts. As the goods were imported as springs, not as assembled machinery parts, the Chapter 73 classification was sustained and the alternative claim under Chapter 84 was rejected. en-us Wed, 20 Aug 1997 00:00:00 +0530 Tue, 13 Sep 2011 10:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87805 Imported spring clocks were held classifiable under Tariff Heading 7320.90, not under Tariff Heading 8448.49 as machinery parts, because iron and steel springs other than clock or watch springs fall within Chapter 73 as articles of general use. The Section XVI and Section XV notes exclude such base-metal springs from Chapter 84 parts treatment unless they are imported in an assembled form that answers the description of excluded machinery parts. As the goods were imported as springs, not as assembled machinery parts, the Chapter 73 classification was sustained and the alternative claim under Chapter 84 was rejected. Case-Laws Customs Wed, 20 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87805