https://www.taxtmi.com/caselaws?id=88037 Parts and accessories used with photocopying apparatus were analysed under Chapter Notes 2(a) and 2(b) of the Central Excise Tariff, which require goods suitable for use solely or principally with a machine to be classified with that machine unless separately covered elsewhere. Because the goods were admittedly meant for photocopying apparatus under Heading 90.09, and the HSN notes treated Heading 90.09 as covering its parts and accessories while Heading 90.33 operated residually, the goods were classified under Heading 90.09 and not under Heading 90.33. The Revenue's classification position succeeded. en-us Tue, 07 Oct 1997 00:00:00 +0530 Wed, 14 Sep 2011 16:11:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88037 Parts and accessories used with photocopying apparatus were analysed under Chapter Notes 2(a) and 2(b) of the Central Excise Tariff, which require goods suitable for use solely or principally with a machine to be classified with that machine unless separately covered elsewhere. Because the goods were admittedly meant for photocopying apparatus under Heading 90.09, and the HSN notes treated Heading 90.09 as covering its parts and accessories while Heading 90.33 operated residually, the goods were classified under Heading 90.09 and not under Heading 90.33. The Revenue's classification position succeeded. Case-Laws Central Excise Tue, 07 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88037