https://www.taxtmi.com/caselaws?id=93288 Imported goods forming a complete hydrochloric acid synthesis unit were held classifiable as machinery under Heading 84.17(1) rather than as articles under Heading 68.01/16(1). Chapter 84 covers machinery and mechanical appliances, while Chapter 68 is confined to articles of stone, plaster, cement, asbestos, mica and similar materials; Note 1(a) of Chapter 84 excludes only millstones, grindstones and other articles falling within Chapter 68. Because the goods were not shown to answer that description and were not merely spare parts, the machinery heading applied and the importer's classification was upheld. en-us Thu, 11 May 2000 00:00:00 +0530 Mon, 30 Jun 2014 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93288 Imported goods forming a complete hydrochloric acid synthesis unit were held classifiable as machinery under Heading 84.17(1) rather than as articles under Heading 68.01/16(1). Chapter 84 covers machinery and mechanical appliances, while Chapter 68 is confined to articles of stone, plaster, cement, asbestos, mica and similar materials; Note 1(a) of Chapter 84 excludes only millstones, grindstones and other articles falling within Chapter 68. Because the goods were not shown to answer that description and were not merely spare parts, the machinery heading applied and the importer's classification was upheld. Case-Laws Customs Thu, 11 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93288