https://www.taxtmi.com/caselaws?id=52059 Tariff classification of imported aluminium components turned on the identity of the goods and the controlling section and chapter notes, not end use alone. Cut-to-size aluminium tubes and pipes retained their character as tubes and pipes under Chapter 76, even if intended for radiators or condensers. Connectors, union halves and nuts were treated as parts of general use and excluded from machine chapters 84 and 87. By contrast, identifiable condenser components and other heat-exchange parts were classifiable with the relevant machinery under Section Note 2(b), while radiator plate core and inserts were not reclassified as air-conditioner parts merely by reference to use. en-us Fri, 22 Aug 2003 00:00:00 +0530 Wed, 10 Jul 2024 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52059 Tariff classification of imported aluminium components turned on the identity of the goods and the controlling section and chapter notes, not end use alone. Cut-to-size aluminium tubes and pipes retained their character as tubes and pipes under Chapter 76, even if intended for radiators or condensers. Connectors, union halves and nuts were treated as parts of general use and excluded from machine chapters 84 and 87. By contrast, identifiable condenser components and other heat-exchange parts were classifiable with the relevant machinery under Section Note 2(b), while radiator plate core and inserts were not reclassified as air-conditioner parts merely by reference to use. Case-Laws Customs Fri, 22 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52059