https://www.taxtmi.com/caselaws?id=167371 Imported components used to manufacture a VPS Stepless Spindle Speed Regulator were classified as pulley or sheave mechanisms under Heading 84.63, based on their essential character and technical material. Intended use in ring spinning frames did not alter classification because articles specifically covered by a tariff heading remain classifiable there even when designed as parts of a larger machine. Explanatory notes treating pulleys and pulley blocks as independently classifiable supported this position. The later separate notification for these goods further indicated that the earlier concessional notification did not apply, so concessional assessment was unavailable. 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 manufacture a VPS Stepless Spindle Speed Regulator were classified as pulley or sheave mechanisms under Heading 84.63, based on their essential character and technical material. Intended use in ring spinning frames did not alter classification because articles specifically covered by a tariff heading remain classifiable there even when designed as parts of a larger machine. Explanatory notes treating pulleys and pulley blocks as independently classifiable supported this position. The later separate notification for these goods further indicated that the earlier concessional notification did not apply, so concessional assessment was unavailable. Case-Laws Customs Tue, 14 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167371