https://www.taxtmi.com/caselaws?id=50804 Gear and shaft classification under Section XVI turns on the relevant section notes and the wording of the tariff headings, not merely on exclusive use in a particular machine. Parts specifically used in power tillers were analysed against Heading 84.32 and Heading 84.83, and the text concluded that power tillers do not bring the goods within Heading 84.32/8424.91. Heading 84.83, which covers mechanical transmission parts and internal machine parts used to transmit power, was held to continue to cover gears and shafts even when they are specially designed for and used solely in power tillers, unless the tariff scheme clearly excludes them. en-us Fri, 16 Nov 2001 00:00:00 +0530 Wed, 08 Sep 2010 16:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50804 Gear and shaft classification under Section XVI turns on the relevant section notes and the wording of the tariff headings, not merely on exclusive use in a particular machine. Parts specifically used in power tillers were analysed against Heading 84.32 and Heading 84.83, and the text concluded that power tillers do not bring the goods within Heading 84.32/8424.91. Heading 84.83, which covers mechanical transmission parts and internal machine parts used to transmit power, was held to continue to cover gears and shafts even when they are specially designed for and used solely in power tillers, unless the tariff scheme clearly excludes them. Case-Laws Central Excise Fri, 16 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50804