https://www.taxtmi.com/caselaws?id=86389 Imported machinery and related items intended for a gypsum processing plant were not classifiable as a single machine under Heading 84.59(2) merely because they were to be used together. The goods remained separately identifiable machines and articles, including items of general use, and the tariff scheme did not treat the assortment as one machine designed for producing a commodity. Section Note 3 to Section XVI on composite machines did not apply because the items did not constitute a composite machine performing one principal function. The classification claim under Heading 84.59(2) therefore failed, and reassessment and refund were not available. en-us Mon, 03 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 15:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86389 Imported machinery and related items intended for a gypsum processing plant were not classifiable as a single machine under Heading 84.59(2) merely because they were to be used together. The goods remained separately identifiable machines and articles, including items of general use, and the tariff scheme did not treat the assortment as one machine designed for producing a commodity. Section Note 3 to Section XVI on composite machines did not apply because the items did not constitute a composite machine performing one principal function. The classification claim under Heading 84.59(2) therefore failed, and reassessment and refund were not available. Case-Laws Customs Mon, 03 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86389