https://www.taxtmi.com/caselaws?id=83124 Pre-coated TLC aluminium sheets specially coated with silica gel and fluorescence indicator were treated as having the essential functional character of parts used in thin-layer chromatography. Applying Note 2(b) to Chapter 90, goods suitable for sole and principal use with a Chapter 90 instrument are classified with that instrument, so the sheets fell under Chapter 90 with chromatographs. The Chapter 76 exclusion for articles that have assumed the character of goods of other headings prevented treatment as ordinary aluminium sheets. The classification claim therefore succeeded, and the goods were not classifiable under Chapter 76. en-us Thu, 31 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 11:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83124 Pre-coated TLC aluminium sheets specially coated with silica gel and fluorescence indicator were treated as having the essential functional character of parts used in thin-layer chromatography. Applying Note 2(b) to Chapter 90, goods suitable for sole and principal use with a Chapter 90 instrument are classified with that instrument, so the sheets fell under Chapter 90 with chromatographs. The Chapter 76 exclusion for articles that have assumed the character of goods of other headings prevented treatment as ordinary aluminium sheets. The classification claim therefore succeeded, and the goods were not classifiable under Chapter 76. Case-Laws Customs Thu, 31 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83124