https://www.taxtmi.com/caselaws?id=200832 Heavy duty cranking motors used for internal combustion engines were treated as parts suitable solely and principally for use with I.C. engines, so they fell under heading 8409 rather than heading 8511. Applying Section Note 2(b) of Section XVI, parts must be classified with the machine of that kind unless a more specific heading governs them. As no specific heading was shown to require classification under heading 8511, the classification adopted by the Commissioner (Appeals) was upheld and the departmental appeal failed. en-us Tue, 11 Jul 2017 00:00:00 +0530 Mon, 30 Apr 2018 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200832 Heavy duty cranking motors used for internal combustion engines were treated as parts suitable solely and principally for use with I.C. engines, so they fell under heading 8409 rather than heading 8511. Applying Section Note 2(b) of Section XVI, parts must be classified with the machine of that kind unless a more specific heading governs them. As no specific heading was shown to require classification under heading 8511, the classification adopted by the Commissioner (Appeals) was upheld and the departmental appeal failed. Case-Laws Central Excise Tue, 11 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200832