Composite machine parts classified by function as integral components, not by splitting constituent elements for separate customs assessment.

An imported spare rotor for a water ring vacuum pump, comprising an impeller and shaft, was treated as an integral component of the pump rather than as separate items for classification. Classification depended on the rotor's composite identity and function as part of the machine, not on isolating its constituent parts. On that basis, Heading 84.11(1) of the Customs Tariff Act, 1975 was held applicable, the contrary assessment was set aside, and the rotor was directed to be assessed as part of the vacuum pump with consequential relief.

---

---

Issues: Whether the imported spare rotor consisting of an impeller and shaft for a water ring vacuum pump was classifiable as an integral part of the vacuum pump under Heading 84.11(1) of the Customs Tariff Act, 1975, rather than being split and assessed in different headings.

Analysis: The imported rotor was treated as a composite part of the vacuum pump and not as a separate transmission shaft imported in isolation. Since the impeller and shaft together formed an integral component of the pump, the correct classification depended on the function and identity of the assembled rotor as part of the machine, rather than on a segmented assessment of its constituents.

Conclusion: The classification under Heading 84.11(1) of the Customs Tariff Act, 1975 was held to be correct and the contrary assessment was set aside.

Final Conclusion: The appeal succeeded and the imported spare rotor was directed to be assessed as a part of the vacuum pump, with consequential relief to follow.

Ratio Decidendi: A component imported as an integral part of a machine must be classified according to its composite identity and function as part of the machine, rather than by isolating and classifying its individual constituent parts separately.

---