https://www.taxtmi.com/caselaws?id=92383 Grab buckets and cram shells were held classifiable as parts under Heading 84.31, not as complete lifting, handling, loading or unloading machinery under Heading 84.28. The classification turned on the product description and the tariff scheme: the goods were not complete machinery and could not function independently without being fixed to other lifting and handling equipment. Section Note 2(A) of Section XVI and the HSN Explanatory Notes supported treatment of lifting grabs, buckets and similar goods as parts suitable for use solely or principally with such machinery. Revenue's classification under Heading 84.28 was therefore rejected and classification under Heading 84.31 upheld. en-us Fri, 03 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 12:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92383 Grab buckets and cram shells were held classifiable as parts under Heading 84.31, not as complete lifting, handling, loading or unloading machinery under Heading 84.28. The classification turned on the product description and the tariff scheme: the goods were not complete machinery and could not function independently without being fixed to other lifting and handling equipment. Section Note 2(A) of Section XVI and the HSN Explanatory Notes supported treatment of lifting grabs, buckets and similar goods as parts suitable for use solely or principally with such machinery. Revenue's classification under Heading 84.28 was therefore rejected and classification under Heading 84.31 upheld. Case-Laws Central Excise Fri, 03 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92383