https://www.taxtmi.com/caselaws?id=42251 Mechanical seals specially designed for centrifugal pumps and compressors were treated as parts of those machines under Section XVI Note 2, because they were suitable solely or principally for that use and not as general-purpose items. On that basis, classification under Tariff Item 84.10(1) or 84.11(1) was accepted, and the exemption notifications covering parts used in manufacturing articles under those headings applied. A refund claim for excess customs duty paid under mistake of law was also recognised, but equitable relief was limited by laches to the three years preceding the petition, with the broader claim time-barred in effect. en-us Mon, 21 Mar 1988 00:00:00 +0530 Thu, 10 Jun 2010 10:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42251 Mechanical seals specially designed for centrifugal pumps and compressors were treated as parts of those machines under Section XVI Note 2, because they were suitable solely or principally for that use and not as general-purpose items. On that basis, classification under Tariff Item 84.10(1) or 84.11(1) was accepted, and the exemption notifications covering parts used in manufacturing articles under those headings applied. A refund claim for excess customs duty paid under mistake of law was also recognised, but equitable relief was limited by laches to the three years preceding the petition, with the broader claim time-barred in effect. Case-Laws Customs Mon, 21 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42251