https://www.taxtmi.com/caselaws?id=89527 Rotork Synchropak actuators were treated as composite valve-controlling devices and not as parts classifiable under Tariff Heading 98.06, because that heading was understood to cover only parts of specified machinery, equipment, appliances and articles, not accessories or ancillary equipment. The rejection of Heading 98.06 was therefore upheld. The appellants also could not revive an earlier classification claim under sub-heading 8501.33 after changing their stand, as the item was found to be more than a mere electric motor and the abandoned classification could not be re-agitated at the appellate stage. The lower authority's classification was sustained in full. en-us Tue, 28 Oct 1997 00:00:00 +0530 Tue, 27 Sep 2011 17:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89527 Rotork Synchropak actuators were treated as composite valve-controlling devices and not as parts classifiable under Tariff Heading 98.06, because that heading was understood to cover only parts of specified machinery, equipment, appliances and articles, not accessories or ancillary equipment. The rejection of Heading 98.06 was therefore upheld. The appellants also could not revive an earlier classification claim under sub-heading 8501.33 after changing their stand, as the item was found to be more than a mere electric motor and the abandoned classification could not be re-agitated at the appellate stage. The lower authority's classification was sustained in full. Case-Laws Customs Tue, 28 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89527