https://www.taxtmi.com/caselaws?id=84959 Imported plate heat exchangers were required to be shown as designed mainly or principally for milk processing to fall within the milk-treatment sub-heading. The catalogues and pamphlets showed multiple uses across cooling, heating, food and industrial applications, so they were not confined to dairies or milk treatment. The importer's intention to supply the goods to dairies was insufficient to determine classification. The goods were therefore correctly placed in the residuary part of Entry 84.17(2) and not under Entry 84.17(1). en-us Thu, 07 Mar 1996 00:00:00 +0530 Mon, 01 Aug 2011 17:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84959 Imported plate heat exchangers were required to be shown as designed mainly or principally for milk processing to fall within the milk-treatment sub-heading. The catalogues and pamphlets showed multiple uses across cooling, heating, food and industrial applications, so they were not confined to dairies or milk treatment. The importer's intention to supply the goods to dairies was insufficient to determine classification. The goods were therefore correctly placed in the residuary part of Entry 84.17(2) and not under Entry 84.17(1). Case-Laws Customs Thu, 07 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84959