https://www.taxtmi.com/caselaws?id=81064 Imported thermal analysis equipment was treated as a modular but integrated system intended to perform a single analytical function. The processor, printer/plotter and standard cells were regarded as constituent parts of one complete article, so the tariff principle for combinations of machines supported classification of the whole under Heading 9027.80. On that basis, separate assessment of the invoiced items under individual tariff headings was not warranted, and Section 19 of the Customs Act was considered inapplicable because the goods were not a separately assessable set of items. en-us Thu, 14 Feb 1991 00:00:00 +0530 Wed, 22 Jun 2011 12:02:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81064 Imported thermal analysis equipment was treated as a modular but integrated system intended to perform a single analytical function. The processor, printer/plotter and standard cells were regarded as constituent parts of one complete article, so the tariff principle for combinations of machines supported classification of the whole under Heading 9027.80. On that basis, separate assessment of the invoiced items under individual tariff headings was not warranted, and Section 19 of the Customs Act was considered inapplicable because the goods were not a separately assessable set of items. Case-Laws Customs Thu, 14 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81064