https://www.taxtmi.com/caselaws?id=112659 Goods manufactured to specific drawings for exclusive use in watches and hydraulic pumps were treated as retaining their specific functional identity, not becoming articles of general use merely because they were made of plastic. Applying Note 1(g) of Section XVI read with Note 2 of Section XV of the Central Excise Tariff Act, the text explains that such items do not fall under Chapter Heading 3926.90 when their use is limited to designated machinery or instruments. Earlier rulings supporting classification by specific use were followed, while contrary departmental decisions were distinguished. The resulting position is that tariff classification depends on the article's specific end-use and character, not on a broad Chapter 39 description. en-us Sat, 25 Sep 2004 00:00:00 +0530 Tue, 01 May 2012 11:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112659 Goods manufactured to specific drawings for exclusive use in watches and hydraulic pumps were treated as retaining their specific functional identity, not becoming articles of general use merely because they were made of plastic. Applying Note 1(g) of Section XVI read with Note 2 of Section XV of the Central Excise Tariff Act, the text explains that such items do not fall under Chapter Heading 3926.90 when their use is limited to designated machinery or instruments. Earlier rulings supporting classification by specific use were followed, while contrary departmental decisions were distinguished. The resulting position is that tariff classification depends on the article's specific end-use and character, not on a broad Chapter 39 description. Case-Laws Central Excise Sat, 25 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112659