https://www.taxtmi.com/caselaws?id=101453 Chilled moulds were examined for tariff classification under the Customs Tariff Act. The HSN Explanatory Notes expressly place chill-moulds under Heading 84.80 and indicate that moulds used with machines of Heading 84.54 are ordinarily excluded from that chapter and may fall under other headings, including 84.80. On that basis, classification under Heading 84.54 was treated as impermissible. The goods were accordingly classified under Heading 8480.49. en-us Mon, 18 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 17:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101453 Chilled moulds were examined for tariff classification under the Customs Tariff Act. The HSN Explanatory Notes expressly place chill-moulds under Heading 84.80 and indicate that moulds used with machines of Heading 84.54 are ordinarily excluded from that chapter and may fall under other headings, including 84.80. On that basis, classification under Heading 84.54 was treated as impermissible. The goods were accordingly classified under Heading 8480.49. Case-Laws Customs Mon, 18 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101453