https://www.taxtmi.com/caselaws?id=85781 Imported copper tubes claimed for refrigeration use were found capable of multiple household and industrial applications, and were not shown to be exclusively meant for refrigeration equipment. Because the catalogue, invoices and form of import indicated that further cutting and fabrication were required before use, the special heading for refrigeration goods was not accepted. The classification under Heading 74.07/08(1) was upheld, and the claim for refund and exemption failed. en-us Wed, 11 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 11:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85781 Imported copper tubes claimed for refrigeration use were found capable of multiple household and industrial applications, and were not shown to be exclusively meant for refrigeration equipment. Because the catalogue, invoices and form of import indicated that further cutting and fabrication were required before use, the special heading for refrigeration goods was not accepted. The classification under Heading 74.07/08(1) was upheld, and the claim for refund and exemption failed. Case-Laws Customs Wed, 11 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85781