https://www.taxtmi.com/caselaws?id=112234 Imported spares and accessories supplied with textile machinery were treated as classifiable under Heading 98.06 of the Customs Tariff Act, 1975, because the relevant Chapter Note to Chapter 98 governed parts of machinery and equipment. Separate pricing of the spares and accessories did not alter their tariff treatment. The alternative claim for classification under Heading 84.48 was therefore not accepted, and Heading 98.06 remained the applicable entry for the imported goods. en-us Wed, 21 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 12:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112234 Imported spares and accessories supplied with textile machinery were treated as classifiable under Heading 98.06 of the Customs Tariff Act, 1975, because the relevant Chapter Note to Chapter 98 governed parts of machinery and equipment. Separate pricing of the spares and accessories did not alter their tariff treatment. The alternative claim for classification under Heading 84.48 was therefore not accepted, and Heading 98.06 remained the applicable entry for the imported goods. Case-Laws Customs Wed, 21 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112234