https://www.taxtmi.com/caselaws?id=96430 A lubricating oil unit designed for a gear reducer was treated as part of the gear unit rather than as an independent machine because it had no separate function and operated only as an interdependent system with the gearbox. Section Note 2(a) of Section XVI required classification of such parts under the specific heading applicable to the goods, so a residuary heading could not be used when a more specific heading was available. Technical literature and supporting documents confirmed that the unit formed part of the same functional arrangement. The Revenue's claim to residuary classification failed, and the assessee's classification was sustained. en-us Wed, 27 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 16:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96430 A lubricating oil unit designed for a gear reducer was treated as part of the gear unit rather than as an independent machine because it had no separate function and operated only as an interdependent system with the gearbox. Section Note 2(a) of Section XVI required classification of such parts under the specific heading applicable to the goods, so a residuary heading could not be used when a more specific heading was available. Technical literature and supporting documents confirmed that the unit formed part of the same functional arrangement. The Revenue's claim to residuary classification failed, and the assessee's classification was sustained. Case-Laws Customs Wed, 27 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96430