https://www.taxtmi.com/caselaws?id=259755 Pallets manufactured and used captively in a factory were held classifiable as other articles of iron or steel under Heading 7326.90, not as parts of fork-lift trucks under Heading 84.31, because an item used with machinery does not become a machinery part merely by such use and the trucks remained operational without the pallets. The pallets also failed to qualify for exemption under Notification No. 67/95-CE because they were not capital goods under Rule 57Q and their use as material-handling devices was not use in or in relation to manufacture of final products. Both the classification claim and the exemption claim were rejected. en-us Thu, 07 May 2015 00:00:00 +0530 Sat, 08 Aug 2015 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259755 Pallets manufactured and used captively in a factory were held classifiable as other articles of iron or steel under Heading 7326.90, not as parts of fork-lift trucks under Heading 84.31, because an item used with machinery does not become a machinery part merely by such use and the trucks remained operational without the pallets. The pallets also failed to qualify for exemption under Notification No. 67/95-CE because they were not capital goods under Rule 57Q and their use as material-handling devices was not use in or in relation to manufacture of final products. Both the classification claim and the exemption claim were rejected. Case-Laws Central Excise Thu, 07 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259755