https://www.taxtmi.com/caselaws?id=88797 Imported gland packing used over an air compressor piston rod to prevent air leakage is classifiable as a gasket under Heading 84.64 where its essential nature is that of a gasket-like joint. Use within a compressor does not make it a compressor part under Heading 84.11 when a specific tariff entry covers gaskets. A prior classification of different goods as compressor parts was distinguishable on its facts. The assessment as gaskets under Heading 84.64 was therefore sustained, and classification under Heading 84.11 was rejected. en-us Tue, 24 Mar 1998 00:00:00 +0530 Wed, 21 Sep 2011 13:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88797 Imported gland packing used over an air compressor piston rod to prevent air leakage is classifiable as a gasket under Heading 84.64 where its essential nature is that of a gasket-like joint. Use within a compressor does not make it a compressor part under Heading 84.11 when a specific tariff entry covers gaskets. A prior classification of different goods as compressor parts was distinguishable on its facts. The assessment as gaskets under Heading 84.64 was therefore sustained, and classification under Heading 84.11 was rejected. Case-Laws Customs Tue, 24 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88797