https://www.taxtmi.com/caselaws?id=80789 Imported solar tube mats were discussed as potentially classifiable under Heading 84.17(2) as machinery or equipment for solar heating, but the record did not establish whether the goods were hardened rubber or unhardened vulcanised rubber, leaving the competing tariff headings unresolved on the facts. The note also explains that an exemption notification for solar water-heaters and systems may, in principle, extend to a specially designed component of such a system, provided the notification's conditions are met, including the relevant excise classification requirement. The central point is that factual proof of the goods' composition is essential to tariff classification, while exemption may apply to system components if statutory conditions are satisfied. en-us Thu, 01 Mar 1990 00:00:00 +0530 Mon, 20 Jun 2011 13:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80789 Imported solar tube mats were discussed as potentially classifiable under Heading 84.17(2) as machinery or equipment for solar heating, but the record did not establish whether the goods were hardened rubber or unhardened vulcanised rubber, leaving the competing tariff headings unresolved on the facts. The note also explains that an exemption notification for solar water-heaters and systems may, in principle, extend to a specially designed component of such a system, provided the notification's conditions are met, including the relevant excise classification requirement. The central point is that factual proof of the goods' composition is essential to tariff classification, while exemption may apply to system components if statutory conditions are satisfied. Case-Laws Customs Thu, 01 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80789