https://www.taxtmi.com/caselaws?id=117557 Induction coils and magnetic yokes specially designed solely or principally for an induction furnace are classified with that furnace under Chapter 85.14 under Section XVI Note 2(b), rather than as electrical parts of general use under Heading 85.48. Special water-cooled cables intended only for an electric furnace do not fall under Heading 85.48; where the Revenue's proposed classification is inapplicable, a demand based on it cannot survive. Cremation furnace structures and charging trolleys are structural or handling components, not electrical parts, and therefore fall outside Heading 85.48. The governing principle is that machine-specific parts follow the classification of the relevant machine, while non-electrical or non-general-use items cannot be placed under a residual heading for electrical parts. en-us Wed, 29 Mar 2006 00:00:00 +0530 Mon, 25 Jun 2012 10:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117557 Induction coils and magnetic yokes specially designed solely or principally for an induction furnace are classified with that furnace under Chapter 85.14 under Section XVI Note 2(b), rather than as electrical parts of general use under Heading 85.48. Special water-cooled cables intended only for an electric furnace do not fall under Heading 85.48; where the Revenue's proposed classification is inapplicable, a demand based on it cannot survive. Cremation furnace structures and charging trolleys are structural or handling components, not electrical parts, and therefore fall outside Heading 85.48. The governing principle is that machine-specific parts follow the classification of the relevant machine, while non-electrical or non-general-use items cannot be placed under a residual heading for electrical parts. Case-Laws Central Excise Wed, 29 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117557