https://www.taxtmi.com/caselaws?id=112533 Tariff classification turned on whether goods specifically covered by a chapter heading or treated as parts of general use could be moved to a machine-specific heading. A water flow controller, being an appliance regulating fluid flow, was held classifiable under Heading 84.81 because goods expressly covered by Chapter 84 remain there even if specialised for a particular machine. Manifold and flanges were held classifiable under Heading 73.07 as parts of general use, and therefore excluded from Chapter 84. The assessee's classification was rejected, the departmental view was upheld, and the appeal was dismissed. en-us Tue, 22 Jun 2004 00:00:00 +0530 Mon, 30 Apr 2012 15:12:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112533 Tariff classification turned on whether goods specifically covered by a chapter heading or treated as parts of general use could be moved to a machine-specific heading. A water flow controller, being an appliance regulating fluid flow, was held classifiable under Heading 84.81 because goods expressly covered by Chapter 84 remain there even if specialised for a particular machine. Manifold and flanges were held classifiable under Heading 73.07 as parts of general use, and therefore excluded from Chapter 84. The assessee's classification was rejected, the departmental view was upheld, and the appeal was dismissed. Case-Laws Central Excise Tue, 22 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112533