https://www.taxtmi.com/caselaws?id=94485 Parts of material handling equipment such as conveyors, separators, stackers and reclaimers were held classifiable under Heading 84.31 because that heading specifically covers parts suitable for use solely or principally with machinery of Headings 84.25 to 84.30. Heading 84.28 covers lifting, handling, loading or unloading machinery, but where the tariff specifically names parts, classification must follow the specific parts heading rather than the parent machinery heading. The disputed goods were therefore correctly classifiable under Heading 84.31 and not under Headings 84.28/84.29. en-us Mon, 06 Dec 1999 00:00:00 +0530 Tue, 22 Nov 2011 17:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94485 Parts of material handling equipment such as conveyors, separators, stackers and reclaimers were held classifiable under Heading 84.31 because that heading specifically covers parts suitable for use solely or principally with machinery of Headings 84.25 to 84.30. Heading 84.28 covers lifting, handling, loading or unloading machinery, but where the tariff specifically names parts, classification must follow the specific parts heading rather than the parent machinery heading. The disputed goods were therefore correctly classifiable under Heading 84.31 and not under Headings 84.28/84.29. Case-Laws Central Excise Mon, 06 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94485