https://www.taxtmi.com/caselaws?id=244424 Tower sections imported for a wind operated electricity generator were held to be classifiable under Heading 8503 as components of the generator, not under Heading 7308 as towers. The decisive reason was that the imported towers were designed solely for use with the windmill, raising it to the required height and enabling its functioning. Under Section Note 1(f) of Section XV, articles of Section XVI are excluded from Chapter 73, and Section Note 2 to Section XV confines Chapter 73 to parts of general use. Goods specifically designed for a particular machine are classified with the main machine, consistent with the CBEC circular treating such towers as essential components. en-us Tue, 03 Dec 2013 00:00:00 +0530 Fri, 05 Feb 2016 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244424 Tower sections imported for a wind operated electricity generator were held to be classifiable under Heading 8503 as components of the generator, not under Heading 7308 as towers. The decisive reason was that the imported towers were designed solely for use with the windmill, raising it to the required height and enabling its functioning. Under Section Note 1(f) of Section XV, articles of Section XVI are excluded from Chapter 73, and Section Note 2 to Section XV confines Chapter 73 to parts of general use. Goods specifically designed for a particular machine are classified with the main machine, consistent with the CBEC circular treating such towers as essential components. Case-Laws Customs Tue, 03 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244424