https://www.taxtmi.com/caselaws?id=166011 Resin-impregnated artificial graphite goods described as carbon tubes were treated as blocks or blanks rather than true tubes after examination of samples, catalogues and technical literature. The CCCN Explanatory Notes indicated that impregnated or impervious artificial graphite remained within Chapter 38, while only artificial graphite converted into finished articles moved out of that chapter. As the goods were at most semi-manufactures and not finished articles, classification under Heading 68.16 as articles of mineral substances was rejected. The goods were therefore classifiable under Heading 38.01/19 as artificial graphite. en-us Fri, 25 Feb 1983 00:00:00 +0530 Fri, 22 Aug 2014 16:51:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166011 Resin-impregnated artificial graphite goods described as carbon tubes were treated as blocks or blanks rather than true tubes after examination of samples, catalogues and technical literature. The CCCN Explanatory Notes indicated that impregnated or impervious artificial graphite remained within Chapter 38, while only artificial graphite converted into finished articles moved out of that chapter. As the goods were at most semi-manufactures and not finished articles, classification under Heading 68.16 as articles of mineral substances was rejected. The goods were therefore classifiable under Heading 38.01/19 as artificial graphite. Case-Laws Customs Fri, 25 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166011