https://www.taxtmi.com/caselaws?id=74702 Imported graphite/carbon parts of heat exchangers were treated as articles of carbon under Heading 68.01/16 rather than as machinery parts under Heading 84.17. The classification turned on Note 2(b) to Section XVI and Note 1 to Chapter 84, which excludes Chapter 84 goods falling within Chapter 68. The Tribunal followed its larger-bench view that carbon-based machine parts remain classifiable in Chapter 68, and held that Chapter 28 covers chemical elements and compounds, not articles made from them. Graphite, as a form of carbon, did not remove the goods from Chapter 68. en-us Mon, 15 Jun 1987 00:00:00 +0530 Fri, 10 Jun 2011 15:02:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74702 Imported graphite/carbon parts of heat exchangers were treated as articles of carbon under Heading 68.01/16 rather than as machinery parts under Heading 84.17. The classification turned on Note 2(b) to Section XVI and Note 1 to Chapter 84, which excludes Chapter 84 goods falling within Chapter 68. The Tribunal followed its larger-bench view that carbon-based machine parts remain classifiable in Chapter 68, and held that Chapter 28 covers chemical elements and compounds, not articles made from them. Graphite, as a form of carbon, did not remove the goods from Chapter 68. Case-Laws Customs Mon, 15 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74702