https://www.taxtmi.com/caselaws?id=91075 Specially fabricated rupture discs designed solely for an acid plant's combustion chamber were classified as machine parts under Heading 84.85.90 rather than under a material-based heading. Section Note 2 to Section XVI requires parts suitable solely or principally for a particular machine to be classified with that machinery, subject to the note's exclusions and sequencing rules. Because the discs were purpose-built, not ordinary sheets, and performed an integral pressure-release function protecting the furnace from overheating, their essential character followed their machinery use rather than their material of construction. en-us Thu, 24 Apr 1997 00:00:00 +0530 Thu, 13 Oct 2011 16:14:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91075 Specially fabricated rupture discs designed solely for an acid plant's combustion chamber were classified as machine parts under Heading 84.85.90 rather than under a material-based heading. Section Note 2 to Section XVI requires parts suitable solely or principally for a particular machine to be classified with that machinery, subject to the note's exclusions and sequencing rules. Because the discs were purpose-built, not ordinary sheets, and performed an integral pressure-release function protecting the furnace from overheating, their essential character followed their machinery use rather than their material of construction. Case-Laws Central Excise Thu, 24 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91075