https://www.taxtmi.com/caselaws?id=92081 A steam turbine rotor designed solely for use in a steam turbine was classifiable under the specific heading for steam turbines and their parts, not under the general heading for transmission shafts. Commercial nomenclature could not override the tariff description, and Section Note 2 of Section XVI supported classification of parts under the heading applicable to the machine itself. The rotor's shaft-like features and internal transmission of mechanical energy did not make it a transmission shaft for tariff purposes. The text also notes that the filter classification was accepted. en-us Thu, 25 Feb 1999 00:00:00 +0530 Mon, 24 Oct 2011 15:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92081 A steam turbine rotor designed solely for use in a steam turbine was classifiable under the specific heading for steam turbines and their parts, not under the general heading for transmission shafts. Commercial nomenclature could not override the tariff description, and Section Note 2 of Section XVI supported classification of parts under the heading applicable to the machine itself. The rotor's shaft-like features and internal transmission of mechanical energy did not make it a transmission shaft for tariff purposes. The text also notes that the filter classification was accepted. Case-Laws Central Excise Thu, 25 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92081