https://www.taxtmi.com/caselaws?id=95800 Ceramic lined bends and ceramic lined elbows used in industrial boilers were treated as specialised boiler parts after the ceramic lining gave them a distinct character and exclusive end use. That specialised character took them outside the exclusion for parts of general use under Note 1(g) of Section XVI, so they were not classifiable as ordinary iron and steel articles under Chapter 73. They were classified as parts of boilers under Chapter 84 because the same reasoning applied to similarly lined items and their end use in boilers was decisive. en-us Mon, 15 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 11:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95800 Ceramic lined bends and ceramic lined elbows used in industrial boilers were treated as specialised boiler parts after the ceramic lining gave them a distinct character and exclusive end use. That specialised character took them outside the exclusion for parts of general use under Note 1(g) of Section XVI, so they were not classifiable as ordinary iron and steel articles under Chapter 73. They were classified as parts of boilers under Chapter 84 because the same reasoning applied to similarly lined items and their end use in boilers was decisive. Case-Laws Central Excise Mon, 15 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95800