https://www.taxtmi.com/caselaws?id=120185 Parts used to make poultry cages and battery units were classified as poultry keeping machinery parts under Heading 8436, because they were specially designed and used solely with poultry equipment. The tariff scheme for Section XVI required parts suitable for use solely or principally with a particular machine to be classified with that machine, unless they are parts of general use. HSN notes expressly include rearing and laying units or batteries within Heading 8436, and trade understanding supported that treatment. The fact that the goods were made of iron and steel did not determine classification, and Heading 7314 was not established. en-us Fri, 27 Oct 2006 00:00:00 +0530 Thu, 15 Feb 2024 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120185 Parts used to make poultry cages and battery units were classified as poultry keeping machinery parts under Heading 8436, because they were specially designed and used solely with poultry equipment. The tariff scheme for Section XVI required parts suitable for use solely or principally with a particular machine to be classified with that machine, unless they are parts of general use. HSN notes expressly include rearing and laying units or batteries within Heading 8436, and trade understanding supported that treatment. The fact that the goods were made of iron and steel did not determine classification, and Heading 7314 was not established. Case-Laws Central Excise Fri, 27 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120185