https://www.taxtmi.com/caselaws?id=96521 Parts of generators and transformers made to railway specifications remained classifiable under the tariff headings for parts of electric motors, generators and transformers, because the tariff description and Section XVI notes controlled the classification. Their use in railway locomotives did not change their essential character or shift them to the more general heading for parts of railway locomotives. Earlier classification practice was not controlling under the applicable tariff structure. The resulting classification under Headings 85.03 and 85.04 was upheld, and Heading 86.03 was rejected. en-us Tue, 04 Apr 2000 00:00:00 +0530 Mon, 02 Jan 2012 18:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96521 Parts of generators and transformers made to railway specifications remained classifiable under the tariff headings for parts of electric motors, generators and transformers, because the tariff description and Section XVI notes controlled the classification. Their use in railway locomotives did not change their essential character or shift them to the more general heading for parts of railway locomotives. Earlier classification practice was not controlling under the applicable tariff structure. The resulting classification under Headings 85.03 and 85.04 was upheld, and Heading 86.03 was rejected. Case-Laws Central Excise Tue, 04 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96521