https://www.taxtmi.com/caselaws?id=86206 Seamless steel tubes specially designed for heat exchangers were classified under Chapter 73, because the tariff scheme and HSN specifically covered tubes and pipes suitable for such use in Heading 73.04. The explanatory notes distinguished identifiable parts of goods from parts of general use, and the Chapter 84 notes excluded metal tubes or pipes not otherwise worked from treatment as identifiable parts of heat exchangers. End use as a component of another machine did not override the specific tariff entry for the goods themselves. The classification under Chapter 73 was therefore sustained and the competing claim under Chapter 84 was rejected. en-us Wed, 04 Dec 1996 00:00:00 +0530 Fri, 12 Aug 2011 10:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86206 Seamless steel tubes specially designed for heat exchangers were classified under Chapter 73, because the tariff scheme and HSN specifically covered tubes and pipes suitable for such use in Heading 73.04. The explanatory notes distinguished identifiable parts of goods from parts of general use, and the Chapter 84 notes excluded metal tubes or pipes not otherwise worked from treatment as identifiable parts of heat exchangers. End use as a component of another machine did not override the specific tariff entry for the goods themselves. The classification under Chapter 73 was therefore sustained and the competing claim under Chapter 84 was rejected. Case-Laws Customs Wed, 04 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86206