https://www.taxtmi.com/caselaws?id=90596 Tubular steel coils fabricated by cutting, bending, welding and arranging tubes for use as parts of superheaters and economisers were not treated as ordinary tubes or pipes because they had lost that commercial and functional character. Applying the tariff scheme, Chapter 84 had to be considered first since Section XV did not cover articles falling within Section XVI. Goods that are suitable solely or principally for a particular machine are classified with that machine, and bent or curved tubes remain in Section XV only if they still retain the character of tubes or pipes. On these facts, the coils were identifiable machine parts and were classifiable under Heading 84.04, not Heading 73.03. en-us Fri, 21 Mar 1997 00:00:00 +0530 Mon, 10 Oct 2011 12:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90596 Tubular steel coils fabricated by cutting, bending, welding and arranging tubes for use as parts of superheaters and economisers were not treated as ordinary tubes or pipes because they had lost that commercial and functional character. Applying the tariff scheme, Chapter 84 had to be considered first since Section XV did not cover articles falling within Section XVI. Goods that are suitable solely or principally for a particular machine are classified with that machine, and bent or curved tubes remain in Section XV only if they still retain the character of tubes or pipes. On these facts, the coils were identifiable machine parts and were classifiable under Heading 84.04, not Heading 73.03. Case-Laws Central Excise Fri, 21 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90596