https://www.taxtmi.com/caselaws?id=74187 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. en-us Fri, 27 Mar 1987 00:00:00 +0530 Tue, 07 Jun 2011 12:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74187 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. Case-Laws Customs Fri, 27 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74187