https://www.taxtmi.com/caselaws?id=92207 Copper emergency plugs and copper nozzle heads, cleared in machined and finished condition for use in a steel plant furnace, were treated as parts with a specific industrial function rather than goods of general application. Because no further processing by buyers was required before use, their classification turned on their intended operational role in furnace equipment. On that basis, the goods fell under Heading 8485.90 of the Central Excise Tariff and not under Heading 74.19, which was claimed for general application metal items. en-us Wed, 25 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 16:32:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92207 Copper emergency plugs and copper nozzle heads, cleared in machined and finished condition for use in a steel plant furnace, were treated as parts with a specific industrial function rather than goods of general application. Because no further processing by buyers was required before use, their classification turned on their intended operational role in furnace equipment. On that basis, the goods fell under Heading 8485.90 of the Central Excise Tariff and not under Heading 74.19, which was claimed for general application metal items. Case-Laws Central Excise Wed, 25 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92207