https://www.taxtmi.com/caselaws?id=123232 Ceramic anilox rolls imported as components of a flexographic press were held classifiable under Chapter 69 as ceramic articles, not under Chapter 84 as machine parts, because Chapter Note 1(b) excludes ceramic parts from Chapter 84 even when they form part of machinery. The accessories argument did not change the tariff position once the ceramic character of the goods brought them outside Chapter 84. As duty had been paid under the correct heading, there was no excess payment and no basis for refund, so the refund claim failed. en-us Tue, 22 Jan 2008 00:00:00 +0530 Mon, 10 Sep 2012 15:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123232 Ceramic anilox rolls imported as components of a flexographic press were held classifiable under Chapter 69 as ceramic articles, not under Chapter 84 as machine parts, because Chapter Note 1(b) excludes ceramic parts from Chapter 84 even when they form part of machinery. The accessories argument did not change the tariff position once the ceramic character of the goods brought them outside Chapter 84. As duty had been paid under the correct heading, there was no excess payment and no basis for refund, so the refund claim failed. Case-Laws Customs Tue, 22 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123232