https://www.taxtmi.com/caselaws?id=107626 Nitrogen-filled aluminium tubes cleared in running lengths were held classifiable as aluminium tubes under Chapter sub-heading 7608.10/7608.20, not as parts of refrigerators under Chapter sub-heading 8418.90. The tubes were supplied in coils or running lengths, measured by weight, and required further cutting and shaping at the buyer's end before use in evaporators. Nitrogen filling prevented oxidation and crimping prevented gas escape, but neither altered the goods' identity or gave them the essential character of refrigerator parts. Because they remained base metal tubes of general use until further processing, the intended use in the refrigeration industry did not change their tariff classification. en-us Thu, 03 Jul 2003 00:00:00 +0530 Fri, 23 Mar 2012 18:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107626 Nitrogen-filled aluminium tubes cleared in running lengths were held classifiable as aluminium tubes under Chapter sub-heading 7608.10/7608.20, not as parts of refrigerators under Chapter sub-heading 8418.90. The tubes were supplied in coils or running lengths, measured by weight, and required further cutting and shaping at the buyer's end before use in evaporators. Nitrogen filling prevented oxidation and crimping prevented gas escape, but neither altered the goods' identity or gave them the essential character of refrigerator parts. Because they remained base metal tubes of general use until further processing, the intended use in the refrigeration industry did not change their tariff classification. Case-Laws Central Excise Thu, 03 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107626