https://www.taxtmi.com/caselaws?id=80104 Truck-mounted drilling equipment retained its essential character as drilling machinery and was classified under Heading 84.23 rather than Heading 87.03, because the drilling unit did not lose its identity merely by being mounted on a vehicle. For additional duty, the unit was capable of separate identification and valuation as drilling equipment and truck components, so bifurcation under Item 68 and Item 34 was justified. The commentary also notes that the classification turns on the essential character of the imported goods, and that separate assessability is permissible where the machinery and vehicle remain distinct for duty purposes. en-us Tue, 04 Nov 1986 00:00:00 +0530 Tue, 14 Jun 2011 18:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80104 Truck-mounted drilling equipment retained its essential character as drilling machinery and was classified under Heading 84.23 rather than Heading 87.03, because the drilling unit did not lose its identity merely by being mounted on a vehicle. For additional duty, the unit was capable of separate identification and valuation as drilling equipment and truck components, so bifurcation under Item 68 and Item 34 was justified. The commentary also notes that the classification turns on the essential character of the imported goods, and that separate assessability is permissible where the machinery and vehicle remain distinct for duty purposes. Case-Laws Customs Tue, 04 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80104