https://www.taxtmi.com/caselaws?id=74826 Imported machinery and its necessary attachments were treated as a composite article for customs classification where, taken together, they could perform the essential functions contemplated by Notification No. 49/78-Cus. Rule 2(a) of the Rules for Interpretation of the Schedule supported treating assembled or disassembled goods as complete articles, and the actual functions performed were the controlling consideration rather than any asserted degree of technical accuracy. Accessories supplied with the machines were also regarded as compulsorily supplied and integral to the main equipment when essential to its working, even if separately invoiced or described as optional in supplier literature. The notification benefit and classification adopted by the lower appellate authority were sustained. en-us Fri, 30 Nov 1984 00:00:00 +0530 Sat, 11 Jun 2011 12:48:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74826 Imported machinery and its necessary attachments were treated as a composite article for customs classification where, taken together, they could perform the essential functions contemplated by Notification No. 49/78-Cus. Rule 2(a) of the Rules for Interpretation of the Schedule supported treating assembled or disassembled goods as complete articles, and the actual functions performed were the controlling consideration rather than any asserted degree of technical accuracy. Accessories supplied with the machines were also regarded as compulsorily supplied and integral to the main equipment when essential to its working, even if separately invoiced or described as optional in supplier literature. The notification benefit and classification adopted by the lower appellate authority were sustained. Case-Laws Customs Fri, 30 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74826