https://www.taxtmi.com/caselaws?id=107623 Heating elements imported as furnace components were analysed under Note 2(a) of Section XVI of the Customs Tariff Act, which requires classification in the heading specifically covering the goods; they were held to fall under Heading 8516, not Heading 8514, so no refund arose on the claimed reclassification. Spares for fan and driver hub assembly were examined on the same principle and were treated as parts covered by the relevant Chapters 84 and 85 headings rather than as parts of burners under Heading 8416; the claimed burner classification was rejected and the existing classification upheld. Refund claims therefore failed on both classification disputes. en-us Wed, 02 Jul 2003 00:00:00 +0530 Fri, 23 Mar 2012 17:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107623 Heating elements imported as furnace components were analysed under Note 2(a) of Section XVI of the Customs Tariff Act, which requires classification in the heading specifically covering the goods; they were held to fall under Heading 8516, not Heading 8514, so no refund arose on the claimed reclassification. Spares for fan and driver hub assembly were examined on the same principle and were treated as parts covered by the relevant Chapters 84 and 85 headings rather than as parts of burners under Heading 8416; the claimed burner classification was rejected and the existing classification upheld. Refund claims therefore failed on both classification disputes. Case-Laws Customs Wed, 02 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107623