https://www.taxtmi.com/caselaws?id=112139 Flexible copper tubings imported in running lengths were classified under Chapter Heading 8307 as flexible tubings with plastic covering. Note 1(k) of Section XVI excluded Chapter 83 articles from Chapters 84 and 85, so later cutting to size for use as microwave passive components did not affect classification. Because Notification No. 36/96-Cus. applied only to goods falling under Chapter 85, the end-use of the goods was immaterial once they were otherwise classifiable under Chapter 83. The imported goods were therefore treated as tubing as imported, not as parts, and exemption was unavailable. en-us Tue, 15 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 17:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112139 Flexible copper tubings imported in running lengths were classified under Chapter Heading 8307 as flexible tubings with plastic covering. Note 1(k) of Section XVI excluded Chapter 83 articles from Chapters 84 and 85, so later cutting to size for use as microwave passive components did not affect classification. Because Notification No. 36/96-Cus. applied only to goods falling under Chapter 85, the end-use of the goods was immaterial once they were otherwise classifiable under Chapter 83. The imported goods were therefore treated as tubing as imported, not as parts, and exemption was unavailable. Case-Laws Customs Tue, 15 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112139