https://www.taxtmi.com/caselaws?id=107276 Products used to treat materials by a process involving change of temperature fell within Heading 84.19, as that heading covers machinery and plant designed to heat or cool materials, including where the process produces a simple temperature change or a transformation mainly resulting from temperature change. Their use in medical or surgical sciences did not remove them from Heading 84.19, because the functional description of the goods prevailed and no exclusion in Chapter 90 or Section XVI warranted reading a medical-science exception into that heading. The specific description in Heading 90.18 for instruments and appliances used in medical science therefore could not override the goods' proper functional classification under Heading 84.19. en-us Thu, 20 Feb 2003 00:00:00 +0530 Wed, 21 Mar 2012 12:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107276 Products used to treat materials by a process involving change of temperature fell within Heading 84.19, as that heading covers machinery and plant designed to heat or cool materials, including where the process produces a simple temperature change or a transformation mainly resulting from temperature change. Their use in medical or surgical sciences did not remove them from Heading 84.19, because the functional description of the goods prevailed and no exclusion in Chapter 90 or Section XVI warranted reading a medical-science exception into that heading. The specific description in Heading 90.18 for instruments and appliances used in medical science therefore could not override the goods' proper functional classification under Heading 84.19. Case-Laws Central Excise Thu, 20 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107276