https://www.taxtmi.com/caselaws?id=90442 Cable conduit imported in length for later cutting and shaping was held to remain classifiable as flexible tubing under Tariff Heading 83.07 rather than as a machine tool part. The claimed exclusion for tubing formed as part of machinery applies only where the article is assembled into an identifiable functional component reflected in the machine parts catalogue. Mere intended use on machinery is insufficient if further processing is required before installation. On that reasoning, the goods were correctly classified under Tariff Heading 83.07 and not as parts of the machine tool. 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 Cable conduit imported in length for later cutting and shaping was held to remain classifiable as flexible tubing under Tariff Heading 83.07 rather than as a machine tool part. The claimed exclusion for tubing formed as part of machinery applies only where the article is assembled into an identifiable functional component reflected in the machine parts catalogue. Mere intended use on machinery is insufficient if further processing is required before installation. On that reasoning, the goods were correctly classified under Tariff Heading 83.07 and not as parts of the machine tool. Case-Laws Central Excise Tue, 09 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90442