Composite import treatment of computer-controlled spectrometer upheld where computer was integral to the instrument's functioning.

Imported computer equipment was treated as an essential and integral part of a direct reading spectrometer because the instrument could not function without it. Catalogue and supplier materials showed that the computer and software were built into the operation of the system, and separate packing or the computer's potential other uses did not alter its character in this import. The import was therefore to be assessed as one composite unit with the spectrometer under the same heading, and no separate import licence was required.

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Issues: Whether the imported computer formed an integral and essential part of the direct reading spectrometer so that the entire import was to be assessed as one composite unit and no separate import licence was required.

Analysis: The spectrometer could not function without the computer, and the catalogue and supplier's materials showed that the computer and software were integrated into the working of the instrument. The fact that the computer was packed separately or could also have other uses did not change its character in this import, because the equipment was designed to operate as a computer-controlled system and the computer functioned as a sub-system of the spectrometer.

Conclusion: The computer was held to be an essential and integral part of the spectrometer, the import was required to be assessed along with the main spectrometer under the same heading, and a separate licence was not required.

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