https://www.taxtmi.com/caselaws?id=72199 Straight length 70/30 copper-nickel tubes imported for use in heat exchangers were held classifiable under Heading 75.04/06 as nickel tubes, not under Heading 84.17 as parts of heat exchangers. Heading 84.17 covers heat exchangers and condensers as complete machines or systems and is not the specific heading for parts where another heading more accurately describes the goods. Note 3(a) to Section XV treated the goods as nickel tubes, and Note 2 to Chapter 75 extended Heading 75.04/06 to tubes and pipes, including worked tubes. The exclusion in Note 1(f) to Section XV did not apply because the goods were not machinery, mechanical appliances, or electrical goods. en-us Mon, 17 Feb 1986 00:00:00 +0530 Sat, 14 May 2011 12:02:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72199 Straight length 70/30 copper-nickel tubes imported for use in heat exchangers were held classifiable under Heading 75.04/06 as nickel tubes, not under Heading 84.17 as parts of heat exchangers. Heading 84.17 covers heat exchangers and condensers as complete machines or systems and is not the specific heading for parts where another heading more accurately describes the goods. Note 3(a) to Section XV treated the goods as nickel tubes, and Note 2 to Chapter 75 extended Heading 75.04/06 to tubes and pipes, including worked tubes. The exclusion in Note 1(f) to Section XV did not apply because the goods were not machinery, mechanical appliances, or electrical goods. Case-Laws Central Excise Mon, 17 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72199