https://www.taxtmi.com/caselaws?id=88857 Piling rigs were held not to be structures or parts of structures under Heading 73.08 because their nature and function showed they formed an integral part of pile-driving machinery. Applying the technical literature, HSN Explanatory Notes, and Section XVI classification principles, the goods were treated as parts suitable for use solely or principally with machinery of Heading 84.30. Section Note 2(b) required classification with the machine rather than as structural goods, so the correct classification was under Heading 84.31 and the Revenue's classification was sustained. en-us Fri, 15 May 1998 00:00:00 +0530 Wed, 21 Sep 2011 17:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88857 Piling rigs were held not to be structures or parts of structures under Heading 73.08 because their nature and function showed they formed an integral part of pile-driving machinery. Applying the technical literature, HSN Explanatory Notes, and Section XVI classification principles, the goods were treated as parts suitable for use solely or principally with machinery of Heading 84.30. Section Note 2(b) required classification with the machine rather than as structural goods, so the correct classification was under Heading 84.31 and the Revenue's classification was sustained. Case-Laws Central Excise Fri, 15 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88857