https://www.taxtmi.com/caselaws?id=798538 Parts designed and manufactured solely or principally for a particular machine are classified with that machine under Note 2 to Section XVI, unless a specified exclusion applies. Pins, bolts, diaphragms, valves, gaskets, seals, bushes, liners and allied items made exclusively for GEHO slurry pumps, with no independent function or use in other machinery, qualify as pump parts rather than residual material-based goods. In the absence of evidence of dual use or classification as interchangeable parts of general use, the declared classification as relevant pump and valve parts prevails, rendering consequential differential duty, interest, confiscation, fine and penalties unsustainable. en-us Tue, 07 Jul 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798538 Parts designed and manufactured solely or principally for a particular machine are classified with that machine under Note 2 to Section XVI, unless a specified exclusion applies. Pins, bolts, diaphragms, valves, gaskets, seals, bushes, liners and allied items made exclusively for GEHO slurry pumps, with no independent function or use in other machinery, qualify as pump parts rather than residual material-based goods. In the absence of evidence of dual use or classification as interchangeable parts of general use, the declared classification as relevant pump and valve parts prevails, rendering consequential differential duty, interest, confiscation, fine and penalties unsustainable. Case-Laws Customs Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798538