Combined fax and answering machine qualified for customs exemption where each component was separately eligible.

A combined fax machine and telephone answering machine was held entitled to the benefit of Notification No. 59/88-Cus. because each separate component was already accepted by the Revenue as qualifying for the exemption. The Tribunal found no legal basis to deny the same benefit merely because the two functions were integrated into one article, and it distinguished the authorities relied on by the Revenue as inapplicable to the facts. The Revenue's appeal failed.

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Issues: Whether a combined fax machine and telephone answering machine was entitled to the benefit of Notification No. 59/88-Cus.

Analysis: The Tribunal noted that the separate components, namely the fax machine and the telephone answering machine, were each admitted by the Revenue to be entitled to the notification benefit. It further held that there was no basis to deny the same benefit merely because the two facilities were combined in a single article, since the authorities cited by the Revenue did not apply to the facts of the case.

Conclusion: The combined article was entitled to the benefit of Notification No. 59/88-Cus., and the Revenue's appeal failed.

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