https://www.taxtmi.com/caselaws?id=299433 Control panels cleared with industrial furnaces were held classifiable with the furnace under Heading 8514 because they were specifically designed for that furnace, dedicated to its use, and formed part of a single functional unit. Applying Note 4 and Note (2)(b) to Section XVI, the classification followed the principal equipment where the component was an integral part of the machine's operation. Separate classification under Heading 8537 was therefore not warranted. en-us Thu, 05 Sep 2002 00:00:00 +0530 Tue, 14 Dec 2021 15:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299433 Control panels cleared with industrial furnaces were held classifiable with the furnace under Heading 8514 because they were specifically designed for that furnace, dedicated to its use, and formed part of a single functional unit. Applying Note 4 and Note (2)(b) to Section XVI, the classification followed the principal equipment where the component was an integral part of the machine's operation. Separate classification under Heading 8537 was therefore not warranted. Case-Laws Central Excise Thu, 05 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299433