https://www.taxtmi.com/caselaws?id=74545 Articles manufactured from artificial graphite with a resin binder, when used as component parts of machinery, are not treated as mineral-substance goods under Heading 68.01/16 of the Customs Tariff Schedule. Applying the earlier Tribunal principle on similar artificial graphite articles, the classification followed Chapter 84 as parts of machinery rather than the mineral-substance heading. The imported cylinder parts used in a combustion chamber were therefore correctly classified under Chapter 84, and the assessee obtained the claimed classification with consequential relief. en-us Wed, 02 Mar 1988 00:00:00 +0530 Thu, 09 Jun 2011 15:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74545 Articles manufactured from artificial graphite with a resin binder, when used as component parts of machinery, are not treated as mineral-substance goods under Heading 68.01/16 of the Customs Tariff Schedule. Applying the earlier Tribunal principle on similar artificial graphite articles, the classification followed Chapter 84 as parts of machinery rather than the mineral-substance heading. The imported cylinder parts used in a combustion chamber were therefore correctly classified under Chapter 84, and the assessee obtained the claimed classification with consequential relief. Case-Laws Customs Wed, 02 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74545