https://www.taxtmi.com/caselaws?id=4135 Copper tubes and pipe fittings manufactured to air-conditioner makers' specifications remained classifiable as copper tubes or pipe fittings under Chapter 74 because their essential character was unchanged by cutting, bending, brazing, cleaning and capping. Section XV excludes parts of general use from Section XVI, and the chapter notes and heading text confirmed that pipe fittings do not become Chapter 84 parts merely because they are intended for a particular machine. The tribunal also relied on the Board's circular and prior classification reasoning supporting Chapter 74. The goods were therefore not classifiable as parts of air-conditioning machines under Chapter 84. en-us Mon, 07 Jan 2008 00:00:00 +0530 Fri, 23 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4135 Copper tubes and pipe fittings manufactured to air-conditioner makers' specifications remained classifiable as copper tubes or pipe fittings under Chapter 74 because their essential character was unchanged by cutting, bending, brazing, cleaning and capping. Section XV excludes parts of general use from Section XVI, and the chapter notes and heading text confirmed that pipe fittings do not become Chapter 84 parts merely because they are intended for a particular machine. The tribunal also relied on the Board's circular and prior classification reasoning supporting Chapter 74. The goods were therefore not classifiable as parts of air-conditioning machines under Chapter 84. Case-Laws Central Excise Mon, 07 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4135