https://www.taxtmi.com/caselaws?id=110312 A cylinder filled with carbon dioxide and specially designed for a home soda maker was treated as a part of that machine, because Section Note 2(b) and Section Note 4 of Section XVI require parts suitable solely or principally for use with a particular machine to be classified with the machine, and components contributing together to a defined function to fall under the relevant machine heading. Its dedicated design and integral role in the soda maker were decisive. The presence of CO2 and the lower value of the gas content did not alter the essential character of the article, so the refill cylinder was classifiable under Tariff Heading 8422.90 and 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 A cylinder filled with carbon dioxide and specially designed for a home soda maker was treated as a part of that machine, because Section Note 2(b) and Section Note 4 of Section XVI require parts suitable solely or principally for use with a particular machine to be classified with the machine, and components contributing together to a defined function to fall under the relevant machine heading. Its dedicated design and integral role in the soda maker were decisive. The presence of CO2 and the lower value of the gas content did not alter the essential character of the article, so the refill cylinder was classifiable under Tariff Heading 8422.90 and 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