https://www.taxtmi.com/caselaws?id=107560 Specially designed filter element cartridges used only in powershift transmission systems are treated as machine parts rather than as glass fibre articles. Applying Section XVI Notes 2(a) and 2(b), goods used solely or principally with a particular machine are classified as parts under the heading applicable to that machine. The constituent-material approach was rejected because the cartridges had a distinct part number, performed a specific filtering function, and had assumed the character of a part of purifying machinery. The cartridges were therefore classifiable under sub-heading 8421.99 and not under sub-heading 7019.39, with the Revenue's classification set aside. en-us Fri, 23 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 13:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107560 Specially designed filter element cartridges used only in powershift transmission systems are treated as machine parts rather than as glass fibre articles. Applying Section XVI Notes 2(a) and 2(b), goods used solely or principally with a particular machine are classified as parts under the heading applicable to that machine. The constituent-material approach was rejected because the cartridges had a distinct part number, performed a specific filtering function, and had assumed the character of a part of purifying machinery. The cartridges were therefore classifiable under sub-heading 8421.99 and not under sub-heading 7019.39, with the Revenue's classification set aside. Case-Laws Customs Fri, 23 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107560