https://www.taxtmi.com/caselaws?id=74749 Tariff classification of imported graphite-based heat exchanger parts turned on the true nature of the goods. Earlier decisions distinguished artificial graphite mixed with synthetic resin, which was treated as classifiable as heat exchanger parts, from natural graphite goods, which were treated as articles of mineral substances; the residual chemical heading was also rejected as less appropriate. Because the record did not clearly establish whether the imports were natural or artificial graphite, or whether they were complete heat exchangers or spare parts, the matter required fresh factual examination and de novo consideration by the appellate authority. en-us Fri, 12 Feb 1988 00:00:00 +0530 Fri, 10 Jun 2011 17:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74749 Tariff classification of imported graphite-based heat exchanger parts turned on the true nature of the goods. Earlier decisions distinguished artificial graphite mixed with synthetic resin, which was treated as classifiable as heat exchanger parts, from natural graphite goods, which were treated as articles of mineral substances; the residual chemical heading was also rejected as less appropriate. Because the record did not clearly establish whether the imports were natural or artificial graphite, or whether they were complete heat exchangers or spare parts, the matter required fresh factual examination and de novo consideration by the appellate authority. Case-Laws Customs Fri, 12 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74749