https://www.taxtmi.com/caselaws?id=124848 Tariff classification must follow the specific Central Excise Tariff entry for the product, and special adaptation or intended use in a particular machine does not displace that classification. Air motors were held classifiable under Heading 8412 because Chapter Note 2(a) required parts falling within a specific Chapter 84 heading to be classified there, and end-use was not decisive where the heading itself covered the goods. Hydraulic cylinders were classified under Heading 8431 because they were not shown to fall within Heading 8412 as engines or motors, and the tariff did not specifically place them in Heading 8412. en-us Wed, 26 Nov 2008 00:00:00 +0530 Tue, 16 Oct 2012 14:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124848 Tariff classification must follow the specific Central Excise Tariff entry for the product, and special adaptation or intended use in a particular machine does not displace that classification. Air motors were held classifiable under Heading 8412 because Chapter Note 2(a) required parts falling within a specific Chapter 84 heading to be classified there, and end-use was not decisive where the heading itself covered the goods. Hydraulic cylinders were classified under Heading 8431 because they were not shown to fall within Heading 8412 as engines or motors, and the tariff did not specifically place them in Heading 8412. Case-Laws Central Excise Wed, 26 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124848