https://www.taxtmi.com/caselaws?id=90029 Cooling plates or plate coolers used in a blast furnace were treated as integral furnace components because they were placed between the furnace shell and refractory bricks and performed a cooling function within that structure. On that basis, the goods were classified under the specific furnace heading, Tariff Heading 8417.00, rather than under the general casting entry in Tariff Heading 73.25. The stated reasoning was that functional use and physical location within the furnace can support classification as furnace parts where a more specific tariff entry applies. en-us Thu, 18 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 18:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90029 Cooling plates or plate coolers used in a blast furnace were treated as integral furnace components because they were placed between the furnace shell and refractory bricks and performed a cooling function within that structure. On that basis, the goods were classified under the specific furnace heading, Tariff Heading 8417.00, rather than under the general casting entry in Tariff Heading 73.25. The stated reasoning was that functional use and physical location within the furnace can support classification as furnace parts where a more specific tariff entry applies. Case-Laws Central Excise Thu, 18 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90029