46Secondly, with regard to the interaction between note 2(a) and note 2(b) to Section XVI of the CN, it must be pointed out that, although note 2(a) to Section XVI of the CN lays down, as stated in paragraph 40 of this judgment, a classification rule based on the particular characteristics of parts of machines, note 2(b) to Section XVI of the CN lays down a classification rule based on their intended use, where parts are ‘suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading’. Under that rule, ‘other parts are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate’.
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