https://www.taxtmi.com/caselaws?id=74403 Tariff classification depended on the actual functional use of the imported cylinder and the nature of the plant in which the compressor operated. Because the compressor was used in a fertiliser process and gas fractionation plant, and was not connected with refrigeration or air-conditioning machinery, it could not be treated as a gas compressor for refrigerating equipment under Heading 84.11(3). The residuary entry in Heading 84.11(1) applied to goods not elsewhere specified, so the spare cylinder was classifiable under that general heading and not the refrigeration heading. en-us Thu, 30 Apr 1987 00:00:00 +0530 Wed, 08 Jun 2011 16:37:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74403 Tariff classification depended on the actual functional use of the imported cylinder and the nature of the plant in which the compressor operated. Because the compressor was used in a fertiliser process and gas fractionation plant, and was not connected with refrigeration or air-conditioning machinery, it could not be treated as a gas compressor for refrigerating equipment under Heading 84.11(3). The residuary entry in Heading 84.11(1) applied to goods not elsewhere specified, so the spare cylinder was classifiable under that general heading and not the refrigeration heading. Case-Laws Customs Thu, 30 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74403