https://www.taxtmi.com/caselaws?id=91940 Powerloom parts such as shafts, flywheels and pulleys were held classifiable under the specific tariff heading for those goods, not under the general heading for parts of machinery. Applying Section Note 2(a) of Section XVI, the text explains that goods specifically covered by a heading in Chapters 84 or 85 must be classified in that heading, and only goods not so covered may be taken with the machine of principal use. On that basis, the classification under Heading 84.83 prevailed over Heading 84.48. en-us Thu, 29 Jul 1999 00:00:00 +0530 Sat, 22 Oct 2011 10:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91940 Powerloom parts such as shafts, flywheels and pulleys were held classifiable under the specific tariff heading for those goods, not under the general heading for parts of machinery. Applying Section Note 2(a) of Section XVI, the text explains that goods specifically covered by a heading in Chapters 84 or 85 must be classified in that heading, and only goods not so covered may be taken with the machine of principal use. On that basis, the classification under Heading 84.83 prevailed over Heading 84.48. Case-Laws Central Excise Thu, 29 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91940