https://www.taxtmi.com/caselaws?id=93753 Cable drag chains and their parts were treated as parts of general use under Heading 73.15 because the record did not show sole or principal use with machine tools, so the specific base-metal heading prevailed. Limit switches were classified under Heading 85.36 since their essential function was electrical switching or circuit protection, not as machine parts. AC/DC solenoids were held outside Heading 85.05 on the footing that they operated as electromagnetic devices for definite pull or thrust motion, and the stated brake-related use did not bring them within that heading. Master controller, drum controller, DC contractor and their spare parts were remanded for fresh factual determination on function and tariff classification. en-us Thu, 13 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 16:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93753 Cable drag chains and their parts were treated as parts of general use under Heading 73.15 because the record did not show sole or principal use with machine tools, so the specific base-metal heading prevailed. Limit switches were classified under Heading 85.36 since their essential function was electrical switching or circuit protection, not as machine parts. AC/DC solenoids were held outside Heading 85.05 on the footing that they operated as electromagnetic devices for definite pull or thrust motion, and the stated brake-related use did not bring them within that heading. Master controller, drum controller, DC contractor and their spare parts were remanded for fresh factual determination on function and tariff classification. Case-Laws Central Excise Thu, 13 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93753