https://www.taxtmi.com/caselaws?id=73410 The Tribunal classified the "Graphilor Blocks" under Heading No. 84.17 (1) as parts of heat exchangers, overturning the initial classification under Heading No. 68.01/16(1). The decision was based on the interpretation of relevant headings in the Indian Tariff Schedule and CCCN, distinguishing between natural and artificial graphite and considering the exclusion in Note 1(a) to Chapter 84. The Tribunal concluded that the blocks, made of artificial graphite and phenolic resin, did not belong under Heading No. 68.01/16 but fell under Heading No. 84.17 (1), dismissing the appeal and setting aside lower authorities' orders. en-us Mon, 02 Nov 1987 00:00:00 +0530 Tue, 31 May 2011 17:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73410 The Tribunal classified the "Graphilor Blocks" under Heading No. 84.17 (1) as parts of heat exchangers, overturning the initial classification under Heading No. 68.01/16(1). The decision was based on the interpretation of relevant headings in the Indian Tariff Schedule and CCCN, distinguishing between natural and artificial graphite and considering the exclusion in Note 1(a) to Chapter 84. The Tribunal concluded that the blocks, made of artificial graphite and phenolic resin, did not belong under Heading No. 68.01/16 but fell under Heading No. 84.17 (1), dismissing the appeal and setting aside lower authorities' orders. Case-Laws Customs Mon, 02 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73410