https://www.taxtmi.com/caselaws?id=90092 Super heater elements and their spares for boilers were held classifiable under Tariff Heading 84.04, not Tariff Heading 86.07. The text applies Section Note 2(e) of Section XVII to state that goods falling under Heading 84.04 remain within that heading and cannot be moved to Chapter 86 merely because they are used in railway locomotives or supplied to the Railways. It also notes that super heaters for boilers, and parts thereof, are covered by Heading 84.04 with reference to Section Note 2(a) of Section XVI. en-us Thu, 14 May 1998 00:00:00 +0530 Mon, 03 Oct 2011 13:08:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90092 Super heater elements and their spares for boilers were held classifiable under Tariff Heading 84.04, not Tariff Heading 86.07. The text applies Section Note 2(e) of Section XVII to state that goods falling under Heading 84.04 remain within that heading and cannot be moved to Chapter 86 merely because they are used in railway locomotives or supplied to the Railways. It also notes that super heaters for boilers, and parts thereof, are covered by Heading 84.04 with reference to Section Note 2(a) of Section XVI. Case-Laws Central Excise Thu, 14 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90092