https://www.taxtmi.com/caselaws?id=74409 Imported punches and dies were not treated as accessories of the main machine because they were supplied under a separate bill of lading, separate invoice and separate value, so the Accessories (Condition) Rules were not met. On classification, the Tribunal relied on the packing list and the nature of use to find that the goods were not confined to a single operation but could be used at different stages and sizes of work. Applying the distinction between functional and dimensional interchangeability, it held that the items were interchangeable tools. The claim for accessory treatment failed, and the appellants' claimed tariff classification was rejected. en-us Thu, 07 May 1987 00:00:00 +0530 Wed, 08 Jun 2011 16:46:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74409 Imported punches and dies were not treated as accessories of the main machine because they were supplied under a separate bill of lading, separate invoice and separate value, so the Accessories (Condition) Rules were not met. On classification, the Tribunal relied on the packing list and the nature of use to find that the goods were not confined to a single operation but could be used at different stages and sizes of work. Applying the distinction between functional and dimensional interchangeability, it held that the items were interchangeable tools. The claim for accessory treatment failed, and the appellants' claimed tariff classification was rejected. Case-Laws Customs Thu, 07 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74409