https://www.taxtmi.com/caselaws?id=91840 Cooling-tower parts specially suited for use solely or principally with a particular machine were held classifiable with that machine under Note 2 to Section XVI of the Central Excise Tariff Act, rather than as goods of general use under Heading 3925.99. Because no evidence showed that the items were parts of general use, and the Revenue itself suggested they might not be marketable as independent goods, the classification adopted in the impugned order was upheld and the Revenue's appeal was rejected. en-us Mon, 07 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 13:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91840 Cooling-tower parts specially suited for use solely or principally with a particular machine were held classifiable with that machine under Note 2 to Section XVI of the Central Excise Tariff Act, rather than as goods of general use under Heading 3925.99. Because no evidence showed that the items were parts of general use, and the Revenue itself suggested they might not be marketable as independent goods, the classification adopted in the impugned order was upheld and the Revenue's appeal was rejected. Case-Laws Central Excise Mon, 07 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91840