https://www.taxtmi.com/caselaws?id=86307 Imported computer equipment was treated as an essential and integral part of a direct reading spectrometer because the instrument could not function without it. Catalogue and supplier materials showed that the computer and software were built into the operation of the system, and separate packing or the computer's potential other uses did not alter its character in this import. The import was therefore to be assessed as one composite unit with the spectrometer under the same heading, and no separate import licence was required. en-us Tue, 10 Dec 1996 00:00:00 +0530 Tue, 23 Aug 2011 18:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86307 Imported computer equipment was treated as an essential and integral part of a direct reading spectrometer because the instrument could not function without it. Catalogue and supplier materials showed that the computer and software were built into the operation of the system, and separate packing or the computer's potential other uses did not alter its character in this import. The import was therefore to be assessed as one composite unit with the spectrometer under the same heading, and no separate import licence was required. Case-Laws Customs Tue, 10 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86307