https://www.taxtmi.com/caselaws?id=85937 Imported stainless steel anchors used to support refractory lining in a pressure vessel were held classifiable under Heading 73.33/40, not Heading 73.30. The tariff entry was construed according to its ordinary commercial meaning and customs trade usage, and Heading 73.30 was confined to anchors of the kind used for mooring ships or similar purposes. Because the goods were specialised fittings for refractory support and not anchors in that ordinary sense, and no material supported classification under Chapter 84, the departmental classification was sustained and the appeal failed. en-us Fri, 27 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 11:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85937 Imported stainless steel anchors used to support refractory lining in a pressure vessel were held classifiable under Heading 73.33/40, not Heading 73.30. The tariff entry was construed according to its ordinary commercial meaning and customs trade usage, and Heading 73.30 was confined to anchors of the kind used for mooring ships or similar purposes. Because the goods were specialised fittings for refractory support and not anchors in that ordinary sense, and no material supported classification under Chapter 84, the departmental classification was sustained and the appeal failed. Case-Laws Customs Fri, 27 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85937