https://www.taxtmi.com/caselaws?id=89461 Plastic seals imported for use solely in hydraulic cylinders were held classifiable under Heading 8412.90 as parts of hydraulic power engines, not under Heading 3926.90 as other plastic articles. The classification turned on their intended exclusive use with hydraulic cylinders and the application of Section Note 2(b) to Section XVI, as reflected in the Board circular covering plastic rings and seals for hydraulic cylinders. Prior and subsequent assessment of the goods under Heading 8412.90 also supported the classification adopted by the assessee. en-us Wed, 18 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 12:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89461 Plastic seals imported for use solely in hydraulic cylinders were held classifiable under Heading 8412.90 as parts of hydraulic power engines, not under Heading 3926.90 as other plastic articles. The classification turned on their intended exclusive use with hydraulic cylinders and the application of Section Note 2(b) to Section XVI, as reflected in the Board circular covering plastic rings and seals for hydraulic cylinders. Prior and subsequent assessment of the goods under Heading 8412.90 also supported the classification adopted by the assessee. Case-Laws Customs Wed, 18 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89461