https://www.taxtmi.com/caselaws?id=48750 Karbate tubes made of artificial graphite impregnated with phenolic resin, used as heat exchanger parts, are classifiable under sub-heading 6815.10 because the HSN-aligned Customs Tariff expressly covers non-electrical articles of natural or artificial graphite, including tubes and sheaths. Chapter Note 1(a) to Chapter 84 excludes articles falling under Chapter 68 from Chapter 84 even when they serve as machinery parts, so Heading 84.19 does not apply. Earlier pre-HSN and Central Excise rulings were not determinative against the tariff scheme and HSN Explanatory Notes applicable to customs classification. en-us Mon, 24 Nov 1997 00:00:00 +0530 Fri, 06 Aug 2010 13:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48750 Karbate tubes made of artificial graphite impregnated with phenolic resin, used as heat exchanger parts, are classifiable under sub-heading 6815.10 because the HSN-aligned Customs Tariff expressly covers non-electrical articles of natural or artificial graphite, including tubes and sheaths. Chapter Note 1(a) to Chapter 84 excludes articles falling under Chapter 68 from Chapter 84 even when they serve as machinery parts, so Heading 84.19 does not apply. Earlier pre-HSN and Central Excise rulings were not determinative against the tariff scheme and HSN Explanatory Notes applicable to customs classification. Case-Laws Central Excise Mon, 24 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48750