https://www.taxtmi.com/caselaws?id=80458 Imported boring bar and fitted cutting blades, described and examined as a complete set for use in boring machine tools, were treated as a composite article under the Customs Tariff. Rule 2(a) requires unassembled or disassembled articles to be classified as complete articles, and Rule 3(b) directs classification by the component giving the essential character where a composite article is involved. Because Heading 82.05 specifically covers interchangeable tools for machine tools, including boring tools, the goods could not be split for separate classification under other headings. The departmental assessment was therefore upheld, and the challenge to confiscation and fine also failed. en-us Mon, 07 May 1990 00:00:00 +0530 Thu, 16 Jun 2011 18:48:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80458 Imported boring bar and fitted cutting blades, described and examined as a complete set for use in boring machine tools, were treated as a composite article under the Customs Tariff. Rule 2(a) requires unassembled or disassembled articles to be classified as complete articles, and Rule 3(b) directs classification by the component giving the essential character where a composite article is involved. Because Heading 82.05 specifically covers interchangeable tools for machine tools, including boring tools, the goods could not be split for separate classification under other headings. The departmental assessment was therefore upheld, and the challenge to confiscation and fine also failed. Case-Laws Income Tax Mon, 07 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80458