https://www.taxtmi.com/caselaws?id=93324 Specially used cover sheets for a sun-dryer system were treated as parts of solar energy equipment and not as ordinary plastic sheets, because Chapter Note 1(ij) to Chapter 39 excludes articles falling within Section XVI and the goods had no shown general-purpose use. Absorber mats were likewise classified as parts of the solar equipment, and their supply in running length did not change that character; the heading specific to the equipment prevailed over the general heading for bonded fibre fabrics. Both items were therefore classified under Tariff Heading 84.17(1), with the broader material-based classifications rejected. en-us Tue, 13 Oct 1998 00:00:00 +0530 Wed, 09 Nov 2011 18:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93324 Specially used cover sheets for a sun-dryer system were treated as parts of solar energy equipment and not as ordinary plastic sheets, because Chapter Note 1(ij) to Chapter 39 excludes articles falling within Section XVI and the goods had no shown general-purpose use. Absorber mats were likewise classified as parts of the solar equipment, and their supply in running length did not change that character; the heading specific to the equipment prevailed over the general heading for bonded fibre fabrics. Both items were therefore classified under Tariff Heading 84.17(1), with the broader material-based classifications rejected. Case-Laws Customs Tue, 13 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93324