https://www.taxtmi.com/caselaws?id=91957 Seal assembly and dust seal were classified as parts suitable solely and principally for use with bulldozers under sub-heading 8431.49, not as residual goods under sub-heading 8485.90. Classification was supported by the purchase orders, invoices, and part numbers linking the goods to specific bulldozer or crawler tractor models, while the Revenue produced no contrary material to show they were not meant for the claimed model. The absence of embossed part numbers on the goods, by itself, was insufficient to alter classification. On the available material, the goods were treated as components for manufacture of bulldozers under Heading 84.29, and the assessee's appeal succeeded. en-us Tue, 10 Aug 1999 00:00:00 +0530 Sat, 22 Oct 2011 11:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91957 Seal assembly and dust seal were classified as parts suitable solely and principally for use with bulldozers under sub-heading 8431.49, not as residual goods under sub-heading 8485.90. Classification was supported by the purchase orders, invoices, and part numbers linking the goods to specific bulldozer or crawler tractor models, while the Revenue produced no contrary material to show they were not meant for the claimed model. The absence of embossed part numbers on the goods, by itself, was insufficient to alter classification. On the available material, the goods were treated as components for manufacture of bulldozers under Heading 84.29, and the assessee's appeal succeeded. Case-Laws Customs Tue, 10 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91957