https://www.taxtmi.com/caselaws?id=72130 Carbon machinery spare parts imported for use in turbosets and compressors were treated as articles falling within Chapter 68 rather than machinery parts under Heading 84.65. The classification turned on the tariff scheme as a whole, including Section Notes and Chapter Notes, and in particular Note 1(a) to Chapter 84, which excludes articles falling within Chapter 68. Because the goods were accepted to be made of carbon, a mineral substance, the exclusion prevailed and Chapter 84 could not be invoked merely because the goods were fully finished machinery parts. The correct classification was therefore under Heading 68.01/16(1), and the departmental classification was upheld. en-us Fri, 30 Aug 1985 00:00:00 +0530 Wed, 01 Nov 2023 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72130 Carbon machinery spare parts imported for use in turbosets and compressors were treated as articles falling within Chapter 68 rather than machinery parts under Heading 84.65. The classification turned on the tariff scheme as a whole, including Section Notes and Chapter Notes, and in particular Note 1(a) to Chapter 84, which excludes articles falling within Chapter 68. Because the goods were accepted to be made of carbon, a mineral substance, the exclusion prevailed and Chapter 84 could not be invoked merely because the goods were fully finished machinery parts. The correct classification was therefore under Heading 68.01/16(1), and the departmental classification was upheld. Case-Laws Central Excise Fri, 30 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72130