https://www.taxtmi.com/caselaws?id=87861 Classification of a drafting machine stand had to be determined with reference to Chapter Note 2 of Chapter 90, and not in isolation from the machine itself. The exemption notification covered drawing and mathematical instruments, but did not expressly extend concessional treatment to parts or accessories. On the stated facts, the stand was treated as a separate item, and entitlement to exemption was not established merely because it was used with the drafting machine. The commentary also notes that remand for de novo consideration was where classification and exemption issues still required examination under the tariff framework. en-us Wed, 26 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 13:40:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87861 Classification of a drafting machine stand had to be determined with reference to Chapter Note 2 of Chapter 90, and not in isolation from the machine itself. The exemption notification covered drawing and mathematical instruments, but did not expressly extend concessional treatment to parts or accessories. On the stated facts, the stand was treated as a separate item, and entitlement to exemption was not established merely because it was used with the drafting machine. The commentary also notes that remand for de novo consideration was where classification and exemption issues still required examination under the tariff framework. Case-Laws Central Excise Wed, 26 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87861