https://www.taxtmi.com/caselaws?id=165990 Composite pipes and fittings imported for cutting and assembly into pipelines are not classifiable as machinery parts merely because they may later be used in machinery-related systems. Classification must follow the statutory interpretative rules for composite goods, including identification of the material that gives the goods their essential character. Where the goods are characterised as plastic or synthetic resin products, they fall under the tariff heading for articles of plastic or synthetic resin rather than the heading for machinery parts or articles of asbestos. The claimed reassessment as machinery parts therefore fails. en-us Mon, 28 Feb 1983 00:00:00 +0530 Fri, 22 Aug 2014 12:25:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165990 Composite pipes and fittings imported for cutting and assembly into pipelines are not classifiable as machinery parts merely because they may later be used in machinery-related systems. Classification must follow the statutory interpretative rules for composite goods, including identification of the material that gives the goods their essential character. Where the goods are characterised as plastic or synthetic resin products, they fall under the tariff heading for articles of plastic or synthetic resin rather than the heading for machinery parts or articles of asbestos. The claimed reassessment as machinery parts therefore fails. Case-Laws Customs Mon, 28 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165990