https://www.taxtmi.com/caselaws?id=166140 Carbon rings imported as turboset spares were treated by the majority as machinery parts classifiable under Heading 84.65, rather than as residual mineral articles under Heading 68.01/16. Their invoiced description and function supported classification by nature and use, not by constituent material. The CCCN Explanatory Notes were regarded as guiding aids that could not displace comparison of the tariff entries. As carbon articles were not specifically covered by the relevant mineral-articles heading, classification under Heading 68.01/16 was rejected and refund followed. The dissent considered the rings mineral articles excluded from Chapter 84 by Chapter Note 1(a). en-us Thu, 28 Apr 1983 00:00:00 +0530 Tue, 26 Aug 2014 18:32:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166140 Carbon rings imported as turboset spares were treated by the majority as machinery parts classifiable under Heading 84.65, rather than as residual mineral articles under Heading 68.01/16. Their invoiced description and function supported classification by nature and use, not by constituent material. The CCCN Explanatory Notes were regarded as guiding aids that could not displace comparison of the tariff entries. As carbon articles were not specifically covered by the relevant mineral-articles heading, classification under Heading 68.01/16 was rejected and refund followed. The dissent considered the rings mineral articles excluded from Chapter 84 by Chapter Note 1(a). Case-Laws Customs Thu, 28 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166140