https://www.taxtmi.com/caselaws?id=92423 A machine-specific lubricating unit designed solely for fitment in an ELB surface grinder was treated as a component of the machine tool, not a general spare part, because it was essential to lubrication and hydraulic control and its function was integrally linked to the grinder. On that basis, it fell under Heading 8466.93 rather than Heading 84.79.89. The classification as a machine-tool component also brought the item within the scope of Notification No. 156/86-Cus., so exemption was available. The lower authority's classification was set aside and consequential relief followed. en-us Mon, 06 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 15:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92423 A machine-specific lubricating unit designed solely for fitment in an ELB surface grinder was treated as a component of the machine tool, not a general spare part, because it was essential to lubrication and hydraulic control and its function was integrally linked to the grinder. On that basis, it fell under Heading 8466.93 rather than Heading 84.79.89. The classification as a machine-tool component also brought the item within the scope of Notification No. 156/86-Cus., so exemption was available. The lower authority's classification was set aside and consequential relief followed. Case-Laws Customs Mon, 06 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92423