https://www.taxtmi.com/caselaws?id=31251 For tariff classification of machine parts under Chapters 84 and 85, the decisive test is whether the part has a direct nexus with the machine for which it is claimed, and not merely an indirect connection through an intermediate machine. Fuel injection pipes used directly as parts of a diesel engine were therefore treated as parts of Heading 84.08/84.09, even though that engine was installed in an electric generating set. A remote relationship with the generating set was insufficient to shift classification to the heading for generating-set parts. The classification accordingly favoured the Revenue and the departmental view was sustained. en-us Tue, 08 Jul 2008 00:00:00 +0530 Fri, 24 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31251 For tariff classification of machine parts under Chapters 84 and 85, the decisive test is whether the part has a direct nexus with the machine for which it is claimed, and not merely an indirect connection through an intermediate machine. Fuel injection pipes used directly as parts of a diesel engine were therefore treated as parts of Heading 84.08/84.09, even though that engine was installed in an electric generating set. A remote relationship with the generating set was insufficient to shift classification to the heading for generating-set parts. The classification accordingly favoured the Revenue and the departmental view was sustained. Case-Laws Customs Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31251