https://www.taxtmi.com/caselaws?id=105968 Goods identified as parts of flour mills were held to be classifiable with the machine under Note 2(b) of Section XVI, which requires parts suitable for use solely or principally with a particular kind of machine to be classified with that machine. The earlier final order had treated the goods as falling under the residuary Heading 84.85 on the basis that parts were not specifically covered under Heading 84.37. On reconsideration, the Tribunal accepted that this approach was erroneous, admitted the mistake in the final order, and rectified the classification to Heading 84.37. en-us Fri, 10 Sep 1999 00:00:00 +0530 Mon, 12 Mar 2012 11:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105968 Goods identified as parts of flour mills were held to be classifiable with the machine under Note 2(b) of Section XVI, which requires parts suitable for use solely or principally with a particular kind of machine to be classified with that machine. The earlier final order had treated the goods as falling under the residuary Heading 84.85 on the basis that parts were not specifically covered under Heading 84.37. On reconsideration, the Tribunal accepted that this approach was erroneous, admitted the mistake in the final order, and rectified the classification to Heading 84.37. Case-Laws Central Excise Fri, 10 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105968