https://www.taxtmi.com/caselaws?id=81485 Copper-nickel alloy tubings cut to specified lengths for use in condensers or turbine cooling systems remained copper tubes for tariff purposes. Mere cutting to size did not transform the goods into identifiable machinery parts, because they were not further worked into a special shape, form, or part number. Chapter 74 expressly covered tubes that were otherwise worked in certain ways, and the more specific heading for tubes prevailed over a general heading based on intended use. The goods were therefore classifiable under Heading 74.07/08 and not under Heading 84.04/05, so the lower classification and the refund claim failed. en-us Wed, 31 Jul 1991 00:00:00 +0530 Sat, 25 Jun 2011 15:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81485 Copper-nickel alloy tubings cut to specified lengths for use in condensers or turbine cooling systems remained copper tubes for tariff purposes. Mere cutting to size did not transform the goods into identifiable machinery parts, because they were not further worked into a special shape, form, or part number. Chapter 74 expressly covered tubes that were otherwise worked in certain ways, and the more specific heading for tubes prevailed over a general heading based on intended use. The goods were therefore classifiable under Heading 74.07/08 and not under Heading 84.04/05, so the lower classification and the refund claim failed. Case-Laws Customs Wed, 31 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81485