https://www.taxtmi.com/caselaws?id=90442 Flexible base-metal cable conduit imported in length is classifiable as flexible tubing under Tariff Heading 83.07 rather than as a machine-tool part. The machinery-parts exclusion applies only where tubing has been assembled with other materials, is identifiable as a functional machinery component, and appears as such in the machine's parts catalogue. Conduit requiring cutting and shaping before installation does not meet that test merely because it is intended to protect cables on a machine tool. Classification under Heading 83.07 therefore applies. en-us Tue, 09 Dec 1997 00:00:00 +0530 Fri, 07 Oct 2011 14:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90442 Flexible base-metal cable conduit imported in length is classifiable as flexible tubing under Tariff Heading 83.07 rather than as a machine-tool part. The machinery-parts exclusion applies only where tubing has been assembled with other materials, is identifiable as a functional machinery component, and appears as such in the machine's parts catalogue. Conduit requiring cutting and shaping before installation does not meet that test merely because it is intended to protect cables on a machine tool. Classification under Heading 83.07 therefore applies. Case-Laws Central Excise Tue, 09 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90442