https://www.taxtmi.com/caselaws?id=74488 Bellows forming an identifiable part of a measuring instrument are to be classified under the tariff heading applicable to the instrument and its parts, where they perform that instrument function. The lower authorities treated the bellows as separate goods, but the Tribunal accepted their role as an integral component of the measuring instrument. Classification therefore followed Heading 90.29(1) read with Heading 90.24(1), rather than the more general Tariff Heading 83.01/15(2), in favour of the assessee. en-us Thu, 10 Sep 1987 00:00:00 +0530 Thu, 09 Jun 2011 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74488 Bellows forming an identifiable part of a measuring instrument are to be classified under the tariff heading applicable to the instrument and its parts, where they perform that instrument function. The lower authorities treated the bellows as separate goods, but the Tribunal accepted their role as an integral component of the measuring instrument. Classification therefore followed Heading 90.29(1) read with Heading 90.24(1), rather than the more general Tariff Heading 83.01/15(2), in favour of the assessee. Case-Laws Customs Thu, 10 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74488