https://www.taxtmi.com/caselaws?id=90028 Ceramic seal faces, rings and thread guides made of ceramic material are excluded from Chapter 84 by Chapter Note 1(b) and must be classified under Chapter 69 even if they function as machinery parts. Ceramic filter elements are similarly excluded from Heading 87.08 because Section XVII Note 2(e) removes machinery parts of Chapter 84 from vehicle classifications; as the filters fall within Heading 84.21, the ceramic parts are classified under Chapter 69 instead. The tariff scheme therefore gives effect to the specific exclusionary notes over the functional description of the goods. en-us Thu, 18 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 18:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90028 Ceramic seal faces, rings and thread guides made of ceramic material are excluded from Chapter 84 by Chapter Note 1(b) and must be classified under Chapter 69 even if they function as machinery parts. Ceramic filter elements are similarly excluded from Heading 87.08 because Section XVII Note 2(e) removes machinery parts of Chapter 84 from vehicle classifications; as the filters fall within Heading 84.21, the ceramic parts are classified under Chapter 69 instead. The tariff scheme therefore gives effect to the specific exclusionary notes over the functional description of the goods. Case-Laws Central Excise Thu, 18 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90028