https://www.taxtmi.com/caselaws?id=167025 Specially designed photo-printing cylinders used solely as components of photo-copying machines were treated as goods classifiable by their functional role under Heading 90.10 rather than as glass articles under Heading 70.21. The tariff text and chapter notes, which cover parts and accessories with a direct functional connection to the named apparatus, prevailed over the goods' material composition and over trade parlance. On that classification, the claimed exemption from countervailing duty under the cited notification was available, and the assessee's appeals succeeded. en-us Mon, 04 Jun 1984 00:00:00 +0530 Wed, 03 Dec 2014 17:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167025 Specially designed photo-printing cylinders used solely as components of photo-copying machines were treated as goods classifiable by their functional role under Heading 90.10 rather than as glass articles under Heading 70.21. The tariff text and chapter notes, which cover parts and accessories with a direct functional connection to the named apparatus, prevailed over the goods' material composition and over trade parlance. On that classification, the claimed exemption from countervailing duty under the cited notification was available, and the assessee's appeals succeeded. Case-Laws Customs Mon, 04 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167025