https://www.taxtmi.com/caselaws?id=84593 Heading 90.21 applies only to models of Chapter 90 goods or articles designed solely for demonstration and unsuitable for other uses; a turbine is a machine falling under Chapter 84. Because the imported article was described in technical material as a machine and was capable of commercial use, it could not be treated as a mere demonstrational model. Classification under Heading 90.21 was therefore rejected. en-us Fri, 15 Dec 1995 00:00:00 +0530 Fri, 22 Jul 2011 18:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84593 Heading 90.21 applies only to models of Chapter 90 goods or articles designed solely for demonstration and unsuitable for other uses; a turbine is a machine falling under Chapter 84. Because the imported article was described in technical material as a machine and was capable of commercial use, it could not be treated as a mere demonstrational model. Classification under Heading 90.21 was therefore rejected. Case-Laws Customs Fri, 15 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84593