https://www.taxtmi.com/caselaws?id=74343 Imported tungsten metal tips were held to be raw material rather than identifiable parts of ignition equipment, so classification had to follow the tariff heading specifically covering tungsten articles instead of the heading for electrical starting and ignition equipment. The Customs Tariff Act was interpreted on its own terms, and the record did not support exclusive use in internal combustion engine ignition systems. The goods were therefore classifiable under Heading 81.01/04, not Heading 85.08, with consequential relief including refund if otherwise admissible. en-us Wed, 24 Dec 1986 00:00:00 +0530 Wed, 08 Jun 2011 12:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74343 Imported tungsten metal tips were held to be raw material rather than identifiable parts of ignition equipment, so classification had to follow the tariff heading specifically covering tungsten articles instead of the heading for electrical starting and ignition equipment. The Customs Tariff Act was interpreted on its own terms, and the record did not support exclusive use in internal combustion engine ignition systems. The goods were therefore classifiable under Heading 81.01/04, not Heading 85.08, with consequential relief including refund if otherwise admissible. Case-Laws Customs Wed, 24 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74343