https://www.taxtmi.com/caselaws?id=72632 A composite machine must be classified by its principal function, with incidental operations not altering the tariff heading. Here, the machine's main purpose was plugging holes in carburettor bodies; trimming, leakage checking and numbering were only ancillary. Applying Section Note 3 of Section XVI and Chapter Note 5 of Chapter 84, the machine did not amount to a machine tool for working metal and did not fit Tariff Heading 84.45/48, nor did it fall under Tariff Heading 84.59(2) for treating metal. It was therefore classifiable under the residuary Tariff Heading 84.59(1), and the alternative classifications were rejected. en-us Fri, 05 Dec 1986 00:00:00 +0530 Fri, 20 May 2011 18:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72632 A composite machine must be classified by its principal function, with incidental operations not altering the tariff heading. Here, the machine's main purpose was plugging holes in carburettor bodies; trimming, leakage checking and numbering were only ancillary. Applying Section Note 3 of Section XVI and Chapter Note 5 of Chapter 84, the machine did not amount to a machine tool for working metal and did not fit Tariff Heading 84.45/48, nor did it fall under Tariff Heading 84.59(2) for treating metal. It was therefore classifiable under the residuary Tariff Heading 84.59(1), and the alternative classifications were rejected. Case-Laws Customs Fri, 05 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72632