https://www.taxtmi.com/caselaws?id=84309 Separately imported diesel engine and generator components were classified as distinct tariff items under Headings 84.06 and 85.01(1), because the invoice, packing list and bill of entry described them separately and did not show a composite diesel generating set. Later imported goods were not treated as accessories or spare parts of the generating set, as they were separately described, separately valued, and no such claim was made in the bill of entry. On that basis, the customs classification adopted by the authorities was sustained and the refund claim failed. en-us Thu, 22 Jun 1995 00:00:00 +0530 Thu, 21 Jul 2011 11:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84309 Separately imported diesel engine and generator components were classified as distinct tariff items under Headings 84.06 and 85.01(1), because the invoice, packing list and bill of entry described them separately and did not show a composite diesel generating set. Later imported goods were not treated as accessories or spare parts of the generating set, as they were separately described, separately valued, and no such claim was made in the bill of entry. On that basis, the customs classification adopted by the authorities was sustained and the refund claim failed. Case-Laws Customs Thu, 22 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84309