https://www.taxtmi.com/caselaws?id=41929 Imported dissolved acetylene cylinders were treated as a single commercial article, so the small quantity of saturation gas and acetone integral to their prescribed condition could not be assessed as a separate import under a different tariff item; the separate duty on that component was therefore not sustainable. The project-import classification and related exemption from countervailing duty were unavailable because the statutory precondition of prior registration of the import contract with the proper customs house was not met. As a result, the assessment of the cylinders and the countervailing duty levy were upheld, while only the separate levy on the gas and acetone component was set aside. en-us Tue, 30 Oct 1984 00:00:00 +0530 Tue, 08 Jun 2010 10:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41929 Imported dissolved acetylene cylinders were treated as a single commercial article, so the small quantity of saturation gas and acetone integral to their prescribed condition could not be assessed as a separate import under a different tariff item; the separate duty on that component was therefore not sustainable. The project-import classification and related exemption from countervailing duty were unavailable because the statutory precondition of prior registration of the import contract with the proper customs house was not met. As a result, the assessment of the cylinders and the countervailing duty levy were upheld, while only the separate levy on the gas and acetone component was set aside. Case-Laws Customs Tue, 30 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41929