https://www.taxtmi.com/caselaws?id=115648 Specially designed kit and parts for use in agricultural implements attached to tractors were classifiable by reference to their design, purpose and actual use. The governing test was whether the goods were suitable solely or primarily for the relevant tariff heading; on that basis, the parts were treated as agricultural implement components rather than as threaded fasteners. HSN notes were treated as persuasive only and could not displace the settled classification test where inconsistent with it. The goods were therefore classified under Heading 84.32 and not under Heading 73.18. en-us Mon, 04 Jul 2005 00:00:00 +0530 Thu, 31 May 2012 17:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115648 Specially designed kit and parts for use in agricultural implements attached to tractors were classifiable by reference to their design, purpose and actual use. The governing test was whether the goods were suitable solely or primarily for the relevant tariff heading; on that basis, the parts were treated as agricultural implement components rather than as threaded fasteners. HSN notes were treated as persuasive only and could not displace the settled classification test where inconsistent with it. The goods were therefore classified under Heading 84.32 and not under Heading 73.18. Case-Laws Central Excise Mon, 04 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115648