https://www.taxtmi.com/caselaws?id=102857 Imported second-hand dye vats and related items intended for coir dyeing were held classifiable under Heading 8451.40 as coir dyeing machinery, not under Heading 7326.90 as articles of general use. The Tribunal limited the remand to reconsideration of Heading 8451.40 and held that the appellate authority had gone beyond that remit. Applying the machinery component test, Section XVI Note 4, the exclusion in Note 1 to Section XV, and Rule 3(c) of the tariff interpretation rules, it preferred the heading that reflected the goods' defined industrial function. Consequential relief followed in accordance with law. en-us Fri, 06 Sep 2002 00:00:00 +0530 Thu, 16 Feb 2012 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102857 Imported second-hand dye vats and related items intended for coir dyeing were held classifiable under Heading 8451.40 as coir dyeing machinery, not under Heading 7326.90 as articles of general use. The Tribunal limited the remand to reconsideration of Heading 8451.40 and held that the appellate authority had gone beyond that remit. Applying the machinery component test, Section XVI Note 4, the exclusion in Note 1 to Section XV, and Rule 3(c) of the tariff interpretation rules, it preferred the heading that reflected the goods' defined industrial function. Consequential relief followed in accordance with law. Case-Laws Customs Fri, 06 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102857