https://www.taxtmi.com/caselaws?id=3328 PVC corrugated roofing sheets and PVC rigid plain sheets cleared for use in a methane recovery anaerobic digestor system and other pollution control installations were held to be classifiable with the equipment under Chapter 84. Section Note 2(b) to Section XVI requires parts suitable solely or principally for use with a particular machine to be classified with that machine, and Chapter Note 2(n) to Chapter 39 excludes articles of Section XVI. As the record showed the goods were treated as parts of pollution control equipment and no contrary end-use or buyer pattern was shown, classification under Chapter 39 as general plastics articles was rejected. en-us Tue, 11 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3328 PVC corrugated roofing sheets and PVC rigid plain sheets cleared for use in a methane recovery anaerobic digestor system and other pollution control installations were held to be classifiable with the equipment under Chapter 84. Section Note 2(b) to Section XVI requires parts suitable solely or principally for use with a particular machine to be classified with that machine, and Chapter Note 2(n) to Chapter 39 excludes articles of Section XVI. As the record showed the goods were treated as parts of pollution control equipment and no contrary end-use or buyer pattern was shown, classification under Chapter 39 as general plastics articles was rejected. Case-Laws Central Excise Tue, 11 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3328