https://www.taxtmi.com/caselaws?id=92284 Fully machined gun metal castings of pipe flanges, made to buyer specifications and drawings and used in an air-conditioning plant, were classifiable as parts of air-conditioning machinery under Heading 84.15. Their commercial description as refrigeration pipe flanges did not change their functional identity, because goods specially designed for and actually used as components of a particular machine are classified according to that machine. The Revenue's classification was therefore upheld and the assessee's claimed heading rejected. en-us Tue, 05 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 15:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92284 Fully machined gun metal castings of pipe flanges, made to buyer specifications and drawings and used in an air-conditioning plant, were classifiable as parts of air-conditioning machinery under Heading 84.15. Their commercial description as refrigeration pipe flanges did not change their functional identity, because goods specially designed for and actually used as components of a particular machine are classified according to that machine. The Revenue's classification was therefore upheld and the assessee's claimed heading rejected. Case-Laws Central Excise Tue, 05 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92284