https://www.taxtmi.com/caselaws?id=44753 Imported stainless steel items cut to specific sizes and marked with part numbers for lining paper mill digesters were treated as components of the paper-making machinery rather than as ordinary stainless steel sheets or plates. Applying the relevant Chapter 84 notes and the established interpretation of Heading 84.31, the Court held that goods specially prepared for incorporation into machinery and intended to function as its parts fall under the machinery heading instead of a general materials heading. The classification under Heading 84.31 was therefore maintained and the challenge failed. en-us Wed, 15 Oct 1997 00:00:00 +0530 Sat, 03 Jul 2010 15:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44753 Imported stainless steel items cut to specific sizes and marked with part numbers for lining paper mill digesters were treated as components of the paper-making machinery rather than as ordinary stainless steel sheets or plates. Applying the relevant Chapter 84 notes and the established interpretation of Heading 84.31, the Court held that goods specially prepared for incorporation into machinery and intended to function as its parts fall under the machinery heading instead of a general materials heading. The classification under Heading 84.31 was therefore maintained and the challenge failed. Case-Laws Customs Wed, 15 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44753