https://www.taxtmi.com/caselaws?id=89890 Carbonaceous Molecular Sieve imported for use in a nitrogen manufacturing generator was treated as an integral, non-consumable component of the machine rather than as a chemical under Tariff Heading 3802.10. The item was installed in cylinders fitted into the generator, operated in a continuous process, was regenerated and reused, and no chemical reaction was involved. On that basis, it was classified as a machine part and qualified for exemption under Notification No. 155/86-Cus.; the chemical classification was rejected. en-us Thu, 08 Oct 1998 00:00:00 +0530 Fri, 30 Sep 2011 12:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89890 Carbonaceous Molecular Sieve imported for use in a nitrogen manufacturing generator was treated as an integral, non-consumable component of the machine rather than as a chemical under Tariff Heading 3802.10. The item was installed in cylinders fitted into the generator, operated in a continuous process, was regenerated and reused, and no chemical reaction was involved. On that basis, it was classified as a machine part and qualified for exemption under Notification No. 155/86-Cus.; the chemical classification was rejected. Case-Laws Customs Thu, 08 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89890