https://www.taxtmi.com/caselaws?id=88755 Steel chains imported as spare parts for agricultural machinery were held classifiable under Tariff Heading 73.15 because that heading expressly covers chains and parts thereof, and Section Note (2) of Section XV treats chains as parts of general use. Section Note (1)(g) of Section XVI excludes parts of general use from Chapter 84, so the goods could not be placed under Tariff Heading 84.32. As Tariff Heading 98.06 applies only to parts of machinery of Chapters 84, 85, 86, 89 and 90, the claimed benefit under that heading was also unavailable. The earlier order cited by the appellant was not helpful because it did not address the relevant chapter notes. en-us Wed, 04 Feb 1998 00:00:00 +0530 Wed, 21 Sep 2011 10:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88755 Steel chains imported as spare parts for agricultural machinery were held classifiable under Tariff Heading 73.15 because that heading expressly covers chains and parts thereof, and Section Note (2) of Section XV treats chains as parts of general use. Section Note (1)(g) of Section XVI excludes parts of general use from Chapter 84, so the goods could not be placed under Tariff Heading 84.32. As Tariff Heading 98.06 applies only to parts of machinery of Chapters 84, 85, 86, 89 and 90, the claimed benefit under that heading was also unavailable. The earlier order cited by the appellant was not helpful because it did not address the relevant chapter notes. Case-Laws Customs Wed, 04 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88755