https://www.taxtmi.com/caselaws?id=78517 Composite imported machines were classified under Chapter Heading 8471.60 because classification under Chapter 84 required application of the General Rules for Interpretation and Chapter Note 5, with preference for the most specific description. Rule 3(b) and Note 3 of Section XVI directed classification by the component or function giving the machine its essential character, and the facts showed a dominant printing function with substantial parts and cost attributable to printing. The machines also met Chapter Note 5(B), and printers covered by Chapter Note 5(D) were treated as units of heading 84.71. Chapter Note 5(E) did not exclude them to the residual heading, so heading 8479.89 did not apply. en-us Mon, 22 Nov 2010 00:00:00 +0530 Fri, 19 Dec 2025 18:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78517 Composite imported machines were classified under Chapter Heading 8471.60 because classification under Chapter 84 required application of the General Rules for Interpretation and Chapter Note 5, with preference for the most specific description. Rule 3(b) and Note 3 of Section XVI directed classification by the component or function giving the machine its essential character, and the facts showed a dominant printing function with substantial parts and cost attributable to printing. The machines also met Chapter Note 5(B), and printers covered by Chapter Note 5(D) were treated as units of heading 84.71. Chapter Note 5(E) did not exclude them to the residual heading, so heading 8479.89 did not apply. Case-Laws Customs Mon, 22 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78517