https://www.taxtmi.com/caselaws?id=80696 Imported writegen remixer machinery was treated as a composite machine whose principal function was mixing material with bitumen for road surfacing preparation. Applying Section Note 3 of Section XVI and Rule 3(a) of the Customs Tariff interpretation rules, the machine was classified by its main function rather than by its ancillary thermal and mechanical operations. The complementary functions of heating, excavating, levelling, spreading and tamping did not justify resort to the residuary entry, because the machine was specifically covered as machinery for mixing mineral substances with bitumen. It was therefore classifiable under Heading 84.56 and not under Heading 84.59(1), and the assessee succeeded. en-us Tue, 10 Jul 1990 00:00:00 +0530 Sat, 18 Jun 2011 16:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80696 Imported writegen remixer machinery was treated as a composite machine whose principal function was mixing material with bitumen for road surfacing preparation. Applying Section Note 3 of Section XVI and Rule 3(a) of the Customs Tariff interpretation rules, the machine was classified by its main function rather than by its ancillary thermal and mechanical operations. The complementary functions of heating, excavating, levelling, spreading and tamping did not justify resort to the residuary entry, because the machine was specifically covered as machinery for mixing mineral substances with bitumen. It was therefore classifiable under Heading 84.56 and not under Heading 84.59(1), and the assessee succeeded. Case-Laws Customs Tue, 10 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80696