https://www.taxtmi.com/caselaws?id=87392 Machinery used to lift crude oil from a well was treated as machinery for production of a commodity for tariff purposes, because the relevant inquiry was whether bringing the natural resource up from the earth and making it fit for consumption involved production. The reasoning accepted that crude oil, like coal, requires human intervention before it becomes a consumable commodity. On that basis, classification under Heading 84.59(2) was correct, and classification under Heading 84.59(1) was not sustainable. en-us Thu, 21 Aug 1997 00:00:00 +0530 Mon, 05 Sep 2011 16:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87392 Machinery used to lift crude oil from a well was treated as machinery for production of a commodity for tariff purposes, because the relevant inquiry was whether bringing the natural resource up from the earth and making it fit for consumption involved production. The reasoning accepted that crude oil, like coal, requires human intervention before it becomes a consumable commodity. On that basis, classification under Heading 84.59(2) was correct, and classification under Heading 84.59(1) was not sustainable. Case-Laws Customs Thu, 21 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87392