https://www.taxtmi.com/caselaws?id=96417 Mist Eliminators used solely or principally with humidification plants are classifiable with the machinery under Heading 84.79 pursuant to Note 2(b) to Section XVI, unless shown to be parts of general use. Their undisputed dedicated use in the plant brought them within the machinery-parts rule, and no material established that they were parts of general use. Classification under Chapter 39 was therefore excluded for Mist Eliminators, while the remaining goods continued to be classified under Chapter 39. 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 Mist Eliminators used solely or principally with humidification plants are classifiable with the machinery under Heading 84.79 pursuant to Note 2(b) to Section XVI, unless shown to be parts of general use. Their undisputed dedicated use in the plant brought them within the machinery-parts rule, and no material established that they were parts of general use. Classification under Chapter 39 was therefore excluded for Mist Eliminators, while the remaining goods continued to be classified under Chapter 39. Case-Laws Central Excise Tue, 19 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96417