https://www.taxtmi.com/caselaws?id=81595 Tariff classification of a complete graphite combustion chamber unit depends primarily on its function and intended use, rather than its constituent material. Designed to burn hydrogen with chlorine for producing hydrochloric acid, the assembly comprised shells and fittings forming a complete process-specific equipment unit, not mere spare parts or an article of mineral substance. The Chapter 84 exclusion for articles falling within Chapter 68 does not displace classification of a complete machinery or plant item whose character is determined by its operational function. The unit falls under Heading 84.17 rather than Heading 68.01/16 of the Customs Tariff Act, 1975. en-us Mon, 11 Nov 1991 00:00:00 +0530 Mon, 27 Jun 2011 16:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81595 Tariff classification of a complete graphite combustion chamber unit depends primarily on its function and intended use, rather than its constituent material. Designed to burn hydrogen with chlorine for producing hydrochloric acid, the assembly comprised shells and fittings forming a complete process-specific equipment unit, not mere spare parts or an article of mineral substance. The Chapter 84 exclusion for articles falling within Chapter 68 does not displace classification of a complete machinery or plant item whose character is determined by its operational function. The unit falls under Heading 84.17 rather than Heading 68.01/16 of the Customs Tariff Act, 1975. Case-Laws Customs Mon, 11 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81595