https://www.taxtmi.com/caselaws?id=783786 Customs classification of disposable filter tips turned on the competing tariff headings and the General Rules for Interpretation, read with the relevant Section and Chapter Notes. The goods were found to be moulded plastic consumables made of virgin polypropylene, used with machines only during each operating cycle. Because they did not form a structural, mechanical, permanent, or indispensable component of the machinery, they were not treated as machine parts merely due to their dedicated use. Their essential character remained that of plastic articles, so the residuary plastics heading applied and Tariff Item 39269099 prevailed over Tariff Item 84799090. en-us Thu, 18 Dec 2025 00:00:00 +0530 Wed, 31 Dec 2025 14:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783786 Customs classification of disposable filter tips turned on the competing tariff headings and the General Rules for Interpretation, read with the relevant Section and Chapter Notes. The goods were found to be moulded plastic consumables made of virgin polypropylene, used with machines only during each operating cycle. Because they did not form a structural, mechanical, permanent, or indispensable component of the machinery, they were not treated as machine parts merely due to their dedicated use. Their essential character remained that of plastic articles, so the residuary plastics heading applied and Tariff Item 39269099 prevailed over Tariff Item 84799090. Case-Laws Customs Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783786