https://www.taxtmi.com/circulars?id=6616 Parts are to be classified with the parent article under the Chapter Notes; where no separate subheading for parts is provided and the parts are not of general use, they are classifiable with the parent tariff heading-thus gas cylinder parts are classifiable under the same heading as the cylinder itself. en-us Wed, 28 Mar 1990 00:00:00 +0530 Sat, 04 Jul 2009 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6616 Parts are to be classified with the parent article under the Chapter Notes; where no separate subheading for parts is provided and the parts are not of general use, they are classifiable with the parent tariff heading-thus gas cylinder parts are classifiable under the same heading as the cylinder itself. Circulars Central Excise Wed, 28 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6616