https://www.taxtmi.com/caselaws?id=167371 Imported components used to make a VPS Stepless Spindle Speed Regulator were treated as a pulley mechanism, with classification determined by the article's own character rather than its intended use in ring spinning frames. Applying the interpretative rules, section notes and explanatory notes, goods that are themselves covered by a specific tariff heading remain classifiable there even if designed for a larger machine; the components were therefore classifiable under Heading 84.63. The exemption under Notification No. 350-Cus./76 was not available because the notification did not extend to these parts, a view reinforced by the later separate notification for such goods. en-us Tue, 14 May 1985 00:00:00 +0530 Wed, 17 Dec 2014 16:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167371 Imported components used to make a VPS Stepless Spindle Speed Regulator were treated as a pulley mechanism, with classification determined by the article's own character rather than its intended use in ring spinning frames. Applying the interpretative rules, section notes and explanatory notes, goods that are themselves covered by a specific tariff heading remain classifiable there even if designed for a larger machine; the components were therefore classifiable under Heading 84.63. The exemption under Notification No. 350-Cus./76 was not available because the notification did not extend to these parts, a view reinforced by the later separate notification for such goods. Case-Laws Customs Tue, 14 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167371