https://www.taxtmi.com/caselaws?id=92659 An exemption notification covering casting machines and their parts applied to chill moulds imported for a centrifugal casting machine because the moulds were specially designed and integral to the machine's operation. The rival tariff classification under another heading in Chapter 84 did not disqualify the benefit, as the operative test was whether the goods were parts of the casting machine, not the precise heading used for assessment. The note confirms that an essential, specially designed component may qualify as a part for exemption purposes even where it is classified differently within the same chapter. en-us Thu, 28 Jan 1999 00:00:00 +0530 Fri, 04 Nov 2011 12:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92659 An exemption notification covering casting machines and their parts applied to chill moulds imported for a centrifugal casting machine because the moulds were specially designed and integral to the machine's operation. The rival tariff classification under another heading in Chapter 84 did not disqualify the benefit, as the operative test was whether the goods were parts of the casting machine, not the precise heading used for assessment. The note confirms that an essential, specially designed component may qualify as a part for exemption purposes even where it is classified differently within the same chapter. Case-Laws Customs Thu, 28 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92659