https://www.taxtmi.com/caselaws?id=110071 Composite goods are classified by their essential character under Rule 3(b) of the Rules for the Interpretation of the Schedule to the Central Excise Tariff Act, 1985. A Turbo Gear Unit comprising a turbine and gear box was treated as a steam turbine under Heading 8406 because the turbine generated power and the gear box only transmitted that power. The HSN Explanatory Notes to Heading 84.06 support classification of turbines fitted with reduction or reversing gears within that heading, while separate gears fall under Heading 84.83. As the unit's main and effective function was power generation, the gear box attachment did not alter classification, and the contrary classification under Heading 8483 was rejected. en-us Tue, 04 Nov 2003 00:00:00 +0530 Fri, 13 Apr 2012 16:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110071 Composite goods are classified by their essential character under Rule 3(b) of the Rules for the Interpretation of the Schedule to the Central Excise Tariff Act, 1985. A Turbo Gear Unit comprising a turbine and gear box was treated as a steam turbine under Heading 8406 because the turbine generated power and the gear box only transmitted that power. The HSN Explanatory Notes to Heading 84.06 support classification of turbines fitted with reduction or reversing gears within that heading, while separate gears fall under Heading 84.83. As the unit's main and effective function was power generation, the gear box attachment did not alter classification, and the contrary classification under Heading 8483 was rejected. Case-Laws Central Excise Tue, 04 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110071