https://www.taxtmi.com/caselaws?id=87924 Polystyrene pins used in capsulation machinery were examined for tariff classification under Chapter 39 or Chapter 84. The text explains that plastic composition alone does not control classification where the goods may be recognisable parts suitable solely for use with a particular machine, so the machine-specific chapter and Section XVI notes, including Note 2(b), must be applied. Because the lower authority had not properly examined those notes and technical material was insufficient, the classification was not finally decided and the matter was remanded for fresh consideration on the correct tariff principles. en-us Mon, 29 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 18:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87924 Polystyrene pins used in capsulation machinery were examined for tariff classification under Chapter 39 or Chapter 84. The text explains that plastic composition alone does not control classification where the goods may be recognisable parts suitable solely for use with a particular machine, so the machine-specific chapter and Section XVI notes, including Note 2(b), must be applied. Because the lower authority had not properly examined those notes and technical material was insufficient, the classification was not finally decided and the matter was remanded for fresh consideration on the correct tariff principles. Case-Laws Central Excise Mon, 29 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87924