https://www.taxtmi.com/caselaws?id=107039 Goods specifically described in a tariff heading under Section XVI must be classified in that heading, and the residual machinery-parts provision applies only where clause (a) does not. On that basis, transmission shafts, crank shafts, bearing housings, gears and pulleys remained classifiable under Heading 84.83 rather than as parts under Note 2(b) to Section XVI. Penalty was nevertheless set aside because the assessee's classification confusion was treated as understandable in the circumstances, warranting relief from penalty while the departmental classification was maintained. en-us Fri, 20 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 11:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107039 Goods specifically described in a tariff heading under Section XVI must be classified in that heading, and the residual machinery-parts provision applies only where clause (a) does not. On that basis, transmission shafts, crank shafts, bearing housings, gears and pulleys remained classifiable under Heading 84.83 rather than as parts under Note 2(b) to Section XVI. Penalty was nevertheless set aside because the assessee's classification confusion was treated as understandable in the circumstances, warranting relief from penalty while the departmental classification was maintained. Case-Laws Central Excise Fri, 20 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107039