https://www.taxtmi.com/caselaws?id=114746 Special CO2 cylinders supplied as replenishments for home soda makers were classifiable as parts of the soda maker under Section XVI, because they were specially designed for use solely with that machine and had no meaningful independent utility to a purchaser seeking to replenish it. Applying Notes 2(b) and 4 of Section XVI, the Tribunal treated the cylinders as components contributing to the machine's defined function rather than as separate CO2 goods under Heading 28.11. The view that the transaction was primarily a sale of CO2 was rejected, and the Revenue's classification was held unsustainable. en-us Wed, 10 Nov 2004 00:00:00 +0530 Sat, 19 May 2012 15:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114746 Special CO2 cylinders supplied as replenishments for home soda makers were classifiable as parts of the soda maker under Section XVI, because they were specially designed for use solely with that machine and had no meaningful independent utility to a purchaser seeking to replenish it. Applying Notes 2(b) and 4 of Section XVI, the Tribunal treated the cylinders as components contributing to the machine's defined function rather than as separate CO2 goods under Heading 28.11. The view that the transaction was primarily a sale of CO2 was rejected, and the Revenue's classification was held unsustainable. Case-Laws Central Excise Wed, 10 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114746