https://www.taxtmi.com/caselaws?id=347308 An item specially designed and customised for use with tunnel boring machinery was held classifiable as a specific part under Chapter Heading 8431, because it was solely or principally suitable for machinery of Heading 8430 and performed a protective function for the machine. Although it resembled a brush, Chapter Heading 9603 applies to brushes of general application, not an article whose essential character is that of a machine part. The Revenue's proposed classification under Heading 9603 was rejected, and the item was treated as classifiable under Heading 8431 43 90. en-us Thu, 27 Jul 2017 00:00:00 +0530 Mon, 30 Apr 2018 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347308 An item specially designed and customised for use with tunnel boring machinery was held classifiable as a specific part under Chapter Heading 8431, because it was solely or principally suitable for machinery of Heading 8430 and performed a protective function for the machine. Although it resembled a brush, Chapter Heading 9603 applies to brushes of general application, not an article whose essential character is that of a machine part. The Revenue's proposed classification under Heading 9603 was rejected, and the item was treated as classifiable under Heading 8431 43 90. Case-Laws Customs Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347308