https://www.taxtmi.com/caselaws?id=115607 Imported stainless steel endless bands specially designed as the working surface of a rotary ironing and plating machine for leather fall outside the Section XVI exclusion for endless belts of metal wire or strip. That exclusion covers belts ordinarily used for power transmission, whereas the band formed the machine drum's working surface. As a part suitable solely or principally for the specified machinery, it is classified with that machinery under Section XVI Note 2(b), under Heading 8453.90 rather than Heading 7314.19. The departmental classification was set aside with consequential relief. en-us Wed, 21 Sep 2005 00:00:00 +0530 Thu, 31 May 2012 13:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115607 Imported stainless steel endless bands specially designed as the working surface of a rotary ironing and plating machine for leather fall outside the Section XVI exclusion for endless belts of metal wire or strip. That exclusion covers belts ordinarily used for power transmission, whereas the band formed the machine drum's working surface. As a part suitable solely or principally for the specified machinery, it is classified with that machinery under Section XVI Note 2(b), under Heading 8453.90 rather than Heading 7314.19. The departmental classification was set aside with consequential relief. Case-Laws Customs Wed, 21 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115607