https://www.taxtmi.com/caselaws?id=104744 Internal combustion engines specially designed for power sprayers were classified as parts of mechanical appliances used in agriculture or horticulture under Chapter sub-heading 8424.91, not as internal combustion piston engines under Chapter sub-heading 8407.00. Applying the General Rules for Interpretation and the Section XVI notes, the classification turned on their specific design and end-use: they lacked a cooling blower, fuel tank and governing mechanism, were not shown to be marketable for other uses without modification, and expert opinion supported exclusive suitability for power sprayer application. The tariff heading for the machine to which the parts were dedicated therefore prevailed over the general engine heading. en-us Tue, 12 Feb 2002 00:00:00 +0530 Thu, 01 Mar 2012 11:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104744 Internal combustion engines specially designed for power sprayers were classified as parts of mechanical appliances used in agriculture or horticulture under Chapter sub-heading 8424.91, not as internal combustion piston engines under Chapter sub-heading 8407.00. Applying the General Rules for Interpretation and the Section XVI notes, the classification turned on their specific design and end-use: they lacked a cooling blower, fuel tank and governing mechanism, were not shown to be marketable for other uses without modification, and expert opinion supported exclusive suitability for power sprayer application. The tariff heading for the machine to which the parts were dedicated therefore prevailed over the general engine heading. Case-Laws Central Excise Tue, 12 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104744