https://www.taxtmi.com/caselaws?id=74454 Imported rotor cutters were treated as separate goods from the milling machine because the bill of entry and invoice listed them separately with distinct values. Section Note 1(ij) to Section XVI was applied to exclude Chapter 82 goods from classification under Chapter 84, and Heading 82.05 was identified as the specific heading for cutting tools. On that basis, the cutters were classified under Heading 82.05 rather than Heading 85.45/48, and the customs classification was upheld with no relief to the appellant. en-us Fri, 10 Jul 1987 00:00:00 +0530 Wed, 08 Jun 2011 18:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74454 Imported rotor cutters were treated as separate goods from the milling machine because the bill of entry and invoice listed them separately with distinct values. Section Note 1(ij) to Section XVI was applied to exclude Chapter 82 goods from classification under Chapter 84, and Heading 82.05 was identified as the specific heading for cutting tools. On that basis, the cutters were classified under Heading 82.05 rather than Heading 85.45/48, and the customs classification was upheld with no relief to the appellant. Case-Laws Customs Fri, 10 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74454