https://www.taxtmi.com/caselaws?id=88732 Industrial sewing-machine spare parts were held classifiable under Heading 8452.90, not Heading 8483.90, because the sewing-machine heading specifically covered parts and related accessories, while the transmission heading did not fit the imported goods. Electric motors imported with the machines were classified with the sewing machines under Section Note 2, as they were intended for use solely with those machines; the stands were classified under Heading 8452.40 as sewing-machine furniture. Exemption under Notification No. 172/89-Cus. applied to the spare parts because they fell within Heading 8452.90, but not to the stands, which were outside the notified entry. en-us Tue, 09 Dec 1997 00:00:00 +0530 Tue, 20 Sep 2011 18:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88732 Industrial sewing-machine spare parts were held classifiable under Heading 8452.90, not Heading 8483.90, because the sewing-machine heading specifically covered parts and related accessories, while the transmission heading did not fit the imported goods. Electric motors imported with the machines were classified with the sewing machines under Section Note 2, as they were intended for use solely with those machines; the stands were classified under Heading 8452.40 as sewing-machine furniture. Exemption under Notification No. 172/89-Cus. applied to the spare parts because they fell within Heading 8452.90, but not to the stands, which were outside the notified entry. Case-Laws Customs Tue, 09 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88732