https://www.taxtmi.com/caselaws?id=89673 Telescopic brushes used in electro-magnetic clutches were classified as parts of electro-magnetic clutches under Heading 85.05, because the clutch was itself a specifically described machine and Section Note 2(b) of Section XVI required its parts to be classified with the machine. The competing claim that the brushes were parts of machine tools under Heading 84.66 was rejected. Classification under Heading 85.05 was upheld and the appeal was dismissed. en-us Thu, 17 Dec 1998 00:00:00 +0530 Wed, 28 Sep 2011 18:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89673 Telescopic brushes used in electro-magnetic clutches were classified as parts of electro-magnetic clutches under Heading 85.05, because the clutch was itself a specifically described machine and Section Note 2(b) of Section XVI required its parts to be classified with the machine. The competing claim that the brushes were parts of machine tools under Heading 84.66 was rejected. Classification under Heading 85.05 was upheld and the appeal was dismissed. Case-Laws Central Excise Thu, 17 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89673