https://www.taxtmi.com/caselaws?id=86903 Uncoiler and leveller were held to be independent machines with individual functions rather than accessories specially designed for a stamping press. Separate invoicing and the ability to select suitable capacity showed that they were not confined to use with one machine and could operate with other machines as well. On that basis, Heading 84.45/48 was found inapplicable, and classification under Heading 84.59 was upheld, rejecting the assessee's claim to treatment as accessories. en-us Mon, 14 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 12:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86903 Uncoiler and leveller were held to be independent machines with individual functions rather than accessories specially designed for a stamping press. Separate invoicing and the ability to select suitable capacity showed that they were not confined to use with one machine and could operate with other machines as well. On that basis, Heading 84.45/48 was found inapplicable, and classification under Heading 84.59 was upheld, rejecting the assessee's claim to treatment as accessories. Case-Laws Customs Mon, 14 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86903