https://www.taxtmi.com/caselaws?id=100152 Imported coating machinery used for thin-film deposition was held classifiable under residuary Heading 84.79 rather than Heading 84.19 because the material itself was not subjected to a process involving a change of temperature. Heating within the machine was only incidental to converting the precursor into plasma for coating, so Chapter Note 2(e) did not place the goods in Heading 84.19. The HSN notes supported classification of coating machinery under Heading 84.79 where heating is merely ancillary to the main function, and the revenue classification was sustained. en-us Thu, 21 Jun 2001 00:00:00 +0530 Tue, 31 Jan 2012 13:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100152 Imported coating machinery used for thin-film deposition was held classifiable under residuary Heading 84.79 rather than Heading 84.19 because the material itself was not subjected to a process involving a change of temperature. Heating within the machine was only incidental to converting the precursor into plasma for coating, so Chapter Note 2(e) did not place the goods in Heading 84.19. The HSN notes supported classification of coating machinery under Heading 84.79 where heating is merely ancillary to the main function, and the revenue classification was sustained. Case-Laws Customs Thu, 21 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100152