https://www.taxtmi.com/caselaws?id=50073 Specific classification under Section Note 2(a) of Section XVI governed the disputed machine parts, and the note was held to apply on the facts. The items were treated as distinct components within the tariff scheme, and their alleged special design for use in a particular machine did not take them outside the prescribed treatment where the note squarely covered them. The earlier Tribunal ruling relied on by the appellant was found inapplicable because it concerned different goods. The lower authorities' classification was upheld 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 Specific classification under Section Note 2(a) of Section XVI governed the disputed machine parts, and the note was held to apply on the facts. The items were treated as distinct components within the tariff scheme, and their alleged special design for use in a particular machine did not take them outside the prescribed treatment where the note squarely covered them. The earlier Tribunal ruling relied on by the appellant was found inapplicable because it concerned different goods. The lower authorities' classification was upheld and the appeal was dismissed. Case-Laws Central Excise Fri, 13 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50073