https://www.taxtmi.com/caselaws?id=83092 Artificial graphite spare parts imported for a furnace burner were not articles of mineral substances under Heading 68.15 or sub-heading 6815.10, because they were neither natural graphite nor goods answering that tariff description. Once that classification failed, Chapter Note 1(a) to Chapter 84 did not exclude them from Chapter 84. As specific parts of furnace burners, the goods fell under sub-heading 8416.90. The tariff structure and explanatory notes supported this classification, making the department's adoption of sub-heading 6815.10 unsustainable. en-us Fri, 04 Mar 1994 00:00:00 +0530 Sat, 09 Jul 2011 14:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83092 Artificial graphite spare parts imported for a furnace burner were not articles of mineral substances under Heading 68.15 or sub-heading 6815.10, because they were neither natural graphite nor goods answering that tariff description. Once that classification failed, Chapter Note 1(a) to Chapter 84 did not exclude them from Chapter 84. As specific parts of furnace burners, the goods fell under sub-heading 8416.90. The tariff structure and explanatory notes supported this classification, making the department's adoption of sub-heading 6815.10 unsustainable. Case-Laws Customs Fri, 04 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83092