https://www.taxtmi.com/caselaws?id=105337 Parts of a harvester combine that are specifically covered by Heading 84.83 must be classified under that heading under Note 2(a) to Section XVI, even if they are suitable for use principally with the combine; classification of the disputed items required item-wise re-determination. Captive clearances of parts could not be valued by reference to spare-parts market sales, because the goods were used as original equipment and value had to be redetermined on the applicable captive-consumption basis. Modvat credit was available where the substantive conditions were met, subject to production of duty-paying documents to the satisfaction of the jurisdictional authority. en-us Mon, 08 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 13:05:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105337 Parts of a harvester combine that are specifically covered by Heading 84.83 must be classified under that heading under Note 2(a) to Section XVI, even if they are suitable for use principally with the combine; classification of the disputed items required item-wise re-determination. Captive clearances of parts could not be valued by reference to spare-parts market sales, because the goods were used as original equipment and value had to be redetermined on the applicable captive-consumption basis. Modvat credit was available where the substantive conditions were met, subject to production of duty-paying documents to the satisfaction of the jurisdictional authority. Case-Laws Central Excise Mon, 08 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105337