https://www.taxtmi.com/caselaws?id=117557 Induction coils and magnetic yokes specially designed for an induction furnace were treated as parts of that furnace under Chapter 85.14, because they were used solely or principally with that machine and were not parts of general use under Heading 85.48. Water-cooled cables meant only for use with the electric furnace were also found outside Heading 85.48, as the heading covers only electrical parts of general use. The cremation furnace structure and charging trolleys were likewise held not to be electrical parts at all, but structural or handling components, so Heading 85.48 did not apply. The note confirms that machine-specific parts are classified with the machine and cannot be forced into a general parts heading. 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 for an induction furnace were treated as parts of that furnace under Chapter 85.14, because they were used solely or principally with that machine and were not parts of general use under Heading 85.48. Water-cooled cables meant only for use with the electric furnace were also found outside Heading 85.48, as the heading covers only electrical parts of general use. The cremation furnace structure and charging trolleys were likewise held not to be electrical parts at all, but structural or handling components, so Heading 85.48 did not apply. The note confirms that machine-specific parts are classified with the machine and cannot be forced into a general parts heading. Case-Laws Central Excise Wed, 29 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117557