https://www.taxtmi.com/caselaws?id=343769 Parts suitable for use solely or principally with rice milling machinery are classified with that machinery under Section Note 2 to Section XVI. Air jet filters and super jet small filters used in the milling industry for removing dust from grains and separating seeds from grains therefore fall under heading 8437 rather than heading 8421.10. The classification turns on the principal use of the parts with a particular class of machine, which directs them to the machine heading. en-us Mon, 01 May 2017 00:00:00 +0530 Mon, 01 Jan 2018 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343769 Parts suitable for use solely or principally with rice milling machinery are classified with that machinery under Section Note 2 to Section XVI. Air jet filters and super jet small filters used in the milling industry for removing dust from grains and separating seeds from grains therefore fall under heading 8437 rather than heading 8421.10. The classification turns on the principal use of the parts with a particular class of machine, which directs them to the machine heading. Case-Laws Central Excise Mon, 01 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343769