https://www.taxtmi.com/caselaws?id=50073 Classification of machine parts under Section XVI is governed by the specific rule in Section Note 2(a) where it squarely applies. Parts treated as distinct components within that classification structure cannot be excluded merely because they were specially designed for use in a particular machine. A prior Tribunal ruling concerning different goods does not alter the applicable tariff treatment. The lower authorities' classification was upheld, the challenge failed, and the appeal was dismissed. en-us Fri, 13 Oct 2000 00:00:00 +0530 Thu, 19 Aug 2010 16:01:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50073 Classification of machine parts under Section XVI is governed by the specific rule in Section Note 2(a) where it squarely applies. Parts treated as distinct components within that classification structure cannot be excluded merely because they were specially designed for use in a particular machine. A prior Tribunal ruling concerning different goods does not alter the applicable tariff treatment. The lower authorities' classification was upheld, the challenge failed, and the appeal was dismissed. Case-Laws Central Excise Fri, 13 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50073