https://www.taxtmi.com/caselaws?id=89845 Pulley flanges were held to be classifiable as parts of pulleys under Heading 8483.00, not as raised edges of a wheel or circular structure under Heading 8413.00. The analysis treated the item as part of a pulley because Heading 84.83 expressly covers pulleys, and Note 2(a) of Section XVI directs parts of goods falling in Chapter 84 or 85 to be classified in the relevant heading. Rule 3(a) of the interpretative rules also supported the more specific classification. The department's appeal succeeded to that extent. en-us Fri, 28 Aug 1998 00:00:00 +0530 Fri, 30 Sep 2011 11:01:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89845 Pulley flanges were held to be classifiable as parts of pulleys under Heading 8483.00, not as raised edges of a wheel or circular structure under Heading 8413.00. The analysis treated the item as part of a pulley because Heading 84.83 expressly covers pulleys, and Note 2(a) of Section XVI directs parts of goods falling in Chapter 84 or 85 to be classified in the relevant heading. Rule 3(a) of the interpretative rules also supported the more specific classification. The department's appeal succeeded to that extent. Case-Laws Central Excise Fri, 28 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89845