https://www.taxtmi.com/caselaws?id=83243 Imported outsert blades and deckle seals made partly of ceramic material were treated as parts of paper-making machinery rather than ceramic articles. Their design and function showed that they were used solely or principally with a particular machine to extract excess water during sheet formation, bringing them within the scheme of Section Note 2 of Section XVI and the heading for machinery for making paper. The higher proportion of non-ceramic material, supported by evidence that only about 40% of the goods was ceramic by weight, meant they did not retain the character of ceramic articles and were outside the ceramic exclusion in Chapter Note 1(b) to Chapter 84. They were accordingly classifiable under sub-heading 8439.99. en-us Fri, 29 Apr 1994 00:00:00 +0530 Tue, 12 Jul 2011 10:46:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83243 Imported outsert blades and deckle seals made partly of ceramic material were treated as parts of paper-making machinery rather than ceramic articles. Their design and function showed that they were used solely or principally with a particular machine to extract excess water during sheet formation, bringing them within the scheme of Section Note 2 of Section XVI and the heading for machinery for making paper. The higher proportion of non-ceramic material, supported by evidence that only about 40% of the goods was ceramic by weight, meant they did not retain the character of ceramic articles and were outside the ceramic exclusion in Chapter Note 1(b) to Chapter 84. They were accordingly classifiable under sub-heading 8439.99. Case-Laws Customs Fri, 29 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83243