https://www.taxtmi.com/caselaws?id=86881 Display equipment with an independent function was held classifiable under Heading 90.13 of the Central Excise Tariff Act, 1985 rather than as a part of photocopying apparatus under Heading 90.09. The product was examined by its description and function, and the record did not show that it formed a component of the photocopying machine or that the assessee had admitted such a connection. The governing principle was that an article with an independent function cannot be treated as a part of another machine merely because it is used with that machine, unless the record shows it is truly a component and more specifically covered elsewhere. en-us Mon, 07 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 11:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86881 Display equipment with an independent function was held classifiable under Heading 90.13 of the Central Excise Tariff Act, 1985 rather than as a part of photocopying apparatus under Heading 90.09. The product was examined by its description and function, and the record did not show that it formed a component of the photocopying machine or that the assessee had admitted such a connection. The governing principle was that an article with an independent function cannot be treated as a part of another machine merely because it is used with that machine, unless the record shows it is truly a component and more specifically covered elsewhere. Case-Laws Central Excise Mon, 07 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86881