https://www.taxtmi.com/caselaws?id=86696 Graphilor tubes specially designed as parts of heat exchangers were treated as machinery parts under Heading 8419.90 rather than articles of mineral substance under Heading 6815.10. The Tribunal relied on an earlier ruling on graphilor blocks, noting that artificial graphite impregnated with phenolic resins is not an article of mineral substance and, absent any contrary higher forum decision, the same classification principle applied. The imported goods were therefore classified as heat exchanger parts, and the Revenue's challenge failed. en-us Fri, 23 May 1997 00:00:00 +0530 Fri, 26 Aug 2011 15:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86696 Graphilor tubes specially designed as parts of heat exchangers were treated as machinery parts under Heading 8419.90 rather than articles of mineral substance under Heading 6815.10. The Tribunal relied on an earlier ruling on graphilor blocks, noting that artificial graphite impregnated with phenolic resins is not an article of mineral substance and, absent any contrary higher forum decision, the same classification principle applied. The imported goods were therefore classified as heat exchanger parts, and the Revenue's challenge failed. Case-Laws Customs Fri, 23 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86696