https://www.taxtmi.com/caselaws?id=90320 An Ozone Test Chamber used to test rubber resistance to ozone deterioration and cracking was treated as testing apparatus rather than a general machine with an individual function. Product literature and technical features, including monitoring, control and test parameter display, supported classification in Chapter 90. Heading 84.79, as a residuary entry for machines and mechanical appliances not specified elsewhere, was found less appropriate than the headings covering testing apparatus. The goods were therefore held outside Heading 8479.89, with the majority placing them under Heading 9027.80 and a concurring view favouring Heading 9024.80. en-us Tue, 13 Apr 1999 00:00:00 +0530 Wed, 05 Oct 2011 11:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90320 An Ozone Test Chamber used to test rubber resistance to ozone deterioration and cracking was treated as testing apparatus rather than a general machine with an individual function. Product literature and technical features, including monitoring, control and test parameter display, supported classification in Chapter 90. Heading 84.79, as a residuary entry for machines and mechanical appliances not specified elsewhere, was found less appropriate than the headings covering testing apparatus. The goods were therefore held outside Heading 8479.89, with the majority placing them under Heading 9027.80 and a concurring view favouring Heading 9024.80. Case-Laws Customs Tue, 13 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90320