https://www.taxtmi.com/caselaws?id=93804 A base frame used only as support for a gear box and motor fitted to a tube rolling mill was not classifiable under Heading 85.03 because the motors and related equipment were complete without it, so it was not a part suitable solely or principally for machines of Heading 85.01 or 85.02. On the facts, the goods fell within Heading 84.55, which covers metal rolling mills and rolls thereof, and this was held to be the correct classification; the Revenue's appeal was rejected. en-us Thu, 03 Aug 2000 00:00:00 +0530 Thu, 17 Nov 2011 10:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93804 A base frame used only as support for a gear box and motor fitted to a tube rolling mill was not classifiable under Heading 85.03 because the motors and related equipment were complete without it, so it was not a part suitable solely or principally for machines of Heading 85.01 or 85.02. On the facts, the goods fell within Heading 84.55, which covers metal rolling mills and rolls thereof, and this was held to be the correct classification; the Revenue's appeal was rejected. Case-Laws Central Excise Thu, 03 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93804