https://www.taxtmi.com/caselaws?id=87556 Imported aluminium extruded tubes with integrally attached fins were treated as specially designed components for automobile air-conditioning condensers, not as ordinary aluminium tubes. Their physical characteristics and trade literature excluded Heading 7608.10, while Heading 8419.90 was inapplicable because the goods were not machinery for treatment of materials by a temperature-change process. Heading 76.16 was also rejected because the goods were not general aluminium articles but parts meant for a specific apparatus. The goods were therefore classified under Heading 8415.90 as parts of air-conditioning machines, and the customs classification was upheld. en-us Thu, 28 Aug 1997 00:00:00 +0530 Tue, 06 Sep 2011 18:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87556 Imported aluminium extruded tubes with integrally attached fins were treated as specially designed components for automobile air-conditioning condensers, not as ordinary aluminium tubes. Their physical characteristics and trade literature excluded Heading 7608.10, while Heading 8419.90 was inapplicable because the goods were not machinery for treatment of materials by a temperature-change process. Heading 76.16 was also rejected because the goods were not general aluminium articles but parts meant for a specific apparatus. The goods were therefore classified under Heading 8415.90 as parts of air-conditioning machines, and the customs classification was upheld. Case-Laws Customs Thu, 28 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87556