https://www.taxtmi.com/caselaws?id=50564 Classification of plastic moulded parts depends on the goods' true identity, function and supporting evidence, not visual impression alone. The voltage-stabilizer outer cover was not finally classified as a part under Heading 85.38 because the record lacked adequate material and functional analysis; that issue was remanded for de novo determination. By contrast, plastic spools used in manufacture of transformers and TV-related components were treated as spools within the Section XVI exclusion and classified under Heading 39.23, not as parts of Chapter 85 goods. The matter was remanded for reworking of the demand, while limitation and exemption issues were left open. en-us Thu, 24 May 2001 00:00:00 +0530 Mon, 23 Aug 2010 14:05:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50564 Classification of plastic moulded parts depends on the goods' true identity, function and supporting evidence, not visual impression alone. The voltage-stabilizer outer cover was not finally classified as a part under Heading 85.38 because the record lacked adequate material and functional analysis; that issue was remanded for de novo determination. By contrast, plastic spools used in manufacture of transformers and TV-related components were treated as spools within the Section XVI exclusion and classified under Heading 39.23, not as parts of Chapter 85 goods. The matter was remanded for reworking of the demand, while limitation and exemption issues were left open. Case-Laws Central Excise Thu, 24 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50564