https://www.taxtmi.com/caselaws?id=72931 Tariff classification must follow the true nature and function of the imported goods: a Pneumatic Power Cylinder, not being an independent machine, was treated as a component part of the air-control apparatus and classified under the claimed heading. The Dual Cup Gasket Assembly was not shown to be anything other than a gasket, and Chapter Note 2(a) of Chapter 90 supported the classification adopted for that item. The classification dispute therefore succeeded only in respect of Item No. 5 and failed in respect of Item No. 6, with relief limited to the item found to have been wrongly classified. en-us Mon, 17 Nov 1986 00:00:00 +0530 Wed, 25 May 2011 18:53:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72931 Tariff classification must follow the true nature and function of the imported goods: a Pneumatic Power Cylinder, not being an independent machine, was treated as a component part of the air-control apparatus and classified under the claimed heading. The Dual Cup Gasket Assembly was not shown to be anything other than a gasket, and Chapter Note 2(a) of Chapter 90 supported the classification adopted for that item. The classification dispute therefore succeeded only in respect of Item No. 5 and failed in respect of Item No. 6, with relief limited to the item found to have been wrongly classified. Case-Laws Central Excise Mon, 17 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72931