https://www.taxtmi.com/caselaws?id=166121 Imported Dandy Roll Covers, specially designed for particular paper-making machines, were treated as components of paper making machinery rather than as miscellaneous copper articles. Their construction, individual manufacture and specific function in paper production showed that they were not comparable to the excluded endless belts of metal wire or strip, so Note 1(h) to Section XVI did not apply. The classification was therefore under Heading 84.31 of the Customs Tariff Act, 1975, and not under Heading 74.09/19. The ruling also noted that prior assessment of identical goods as machinery parts supported the same classification. en-us Mon, 23 May 1983 00:00:00 +0530 Tue, 26 Aug 2014 13:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166121 Imported Dandy Roll Covers, specially designed for particular paper-making machines, were treated as components of paper making machinery rather than as miscellaneous copper articles. Their construction, individual manufacture and specific function in paper production showed that they were not comparable to the excluded endless belts of metal wire or strip, so Note 1(h) to Section XVI did not apply. The classification was therefore under Heading 84.31 of the Customs Tariff Act, 1975, and not under Heading 74.09/19. The ruling also noted that prior assessment of identical goods as machinery parts supported the same classification. Case-Laws Customs Mon, 23 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166121