https://www.taxtmi.com/caselaws?id=96417 A Mist Eliminator used solely or principally with a humidification plant was classified with that machinery under Heading 84.79, because Note 2(b) to Section XVI requires parts suited only or mainly for a particular machine to be classified with it. The Department did not establish that the article was a part of general use, so the exclusion for general-use parts did not apply. Authorities dealing with items not shown to be machine parts were found inapplicable on these facts. The classification therefore favoured Heading 84.79 for the Mist Eliminator rather than Chapter 39 as an article of plastics. en-us Tue, 19 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 15:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96417 A Mist Eliminator used solely or principally with a humidification plant was classified with that machinery under Heading 84.79, because Note 2(b) to Section XVI requires parts suited only or mainly for a particular machine to be classified with it. The Department did not establish that the article was a part of general use, so the exclusion for general-use parts did not apply. Authorities dealing with items not shown to be machine parts were found inapplicable on these facts. The classification therefore favoured Heading 84.79 for the Mist Eliminator rather than Chapter 39 as an article of plastics. Case-Laws Central Excise Tue, 19 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96417