https://www.taxtmi.com/caselaws?id=110312 Classification of CO2-filled cylinders specially designed solely for home soda makers is governed by Section Notes 2(b) and 4 of Section XVI of the Central Excise Tariff Act, 1985. Parts suitable solely or principally for a particular machine are classified with that machine, and components contributing together to its defined function follow the heading for that function. Because the refill cylinder was an integral, apparatus-specific component rather than CO2 intended for independent use, its contained gas and relative value did not alter its essential character. The cylinder is classifiable as a home soda maker part under Tariff Heading 8422.90, not as carbon dioxide under Tariff Heading 2811.10. en-us Mon, 22 Sep 2003 00:00:00 +0530 Mon, 16 Apr 2012 12:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110312 Classification of CO2-filled cylinders specially designed solely for home soda makers is governed by Section Notes 2(b) and 4 of Section XVI of the Central Excise Tariff Act, 1985. Parts suitable solely or principally for a particular machine are classified with that machine, and components contributing together to its defined function follow the heading for that function. Because the refill cylinder was an integral, apparatus-specific component rather than CO2 intended for independent use, its contained gas and relative value did not alter its essential character. The cylinder is classifiable as a home soda maker part under Tariff Heading 8422.90, not as carbon dioxide under Tariff Heading 2811.10. Case-Laws Central Excise Mon, 22 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110312