https://www.taxtmi.com/caselaws?id=88053 Imported SF-6 gas filling and evacuation equipment was classified as a complete integrated service unit for evacuation, filling, storage, drying and maintenance of gas systems. Applying the section and chapter notes, the Tribunal found that its compressor element was only one component of a self-contained machine and did not give the goods the essential character of a gas compressor under Heading 84.14. Because the equipment performed an independent and distinct function and was capable of operating by itself, it fell under Heading 84.79 as a machine having individual function not specified elsewhere. The refund claim accordingly failed. en-us Tue, 18 Nov 1997 00:00:00 +0530 Wed, 14 Sep 2011 17:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88053 Imported SF-6 gas filling and evacuation equipment was classified as a complete integrated service unit for evacuation, filling, storage, drying and maintenance of gas systems. Applying the section and chapter notes, the Tribunal found that its compressor element was only one component of a self-contained machine and did not give the goods the essential character of a gas compressor under Heading 84.14. Because the equipment performed an independent and distinct function and was capable of operating by itself, it fell under Heading 84.79 as a machine having individual function not specified elsewhere. The refund claim accordingly failed. Case-Laws Customs Tue, 18 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88053