https://www.taxtmi.com/caselaws?id=86988 Seamless carbon steel tubes imported in fixed lengths were treated as classifiable under Heading 73.04, because there was no indication that they were identifiable parts of heat exchangers. A specific tariff heading for tubes and pipes must be applied before any classification as machinery parts, and the exemption notification could not displace that specific tariff treatment. The goods were therefore not eligible for concessional customs duty as components of heat exchangers and fell within the general category of steel tubes and pipes. en-us Wed, 21 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 17:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86988 Seamless carbon steel tubes imported in fixed lengths were treated as classifiable under Heading 73.04, because there was no indication that they were identifiable parts of heat exchangers. A specific tariff heading for tubes and pipes must be applied before any classification as machinery parts, and the exemption notification could not displace that specific tariff treatment. The goods were therefore not eligible for concessional customs duty as components of heat exchangers and fell within the general category of steel tubes and pipes. Case-Laws Customs Wed, 21 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86988