https://www.taxtmi.com/caselaws?id=87131 Distinct units used together in a stringing operation did not become a composite machine merely because they worked in coordinated performance; classification had to follow the individual character and tariff description of each item. On that basis, the imported tension stringing equipment was not accepted as one composite machine under Heading 84.22, and Note 3 of Section XVI did not apply. However, the reel elevator was separately treated as a jack and classified under Heading 84.22. The assessment of the remaining items was left undisturbed, and the appeal succeeded only to that limited extent. en-us Fri, 06 May 1988 00:00:00 +0530 Sat, 03 Sep 2011 10:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87131 Distinct units used together in a stringing operation did not become a composite machine merely because they worked in coordinated performance; classification had to follow the individual character and tariff description of each item. On that basis, the imported tension stringing equipment was not accepted as one composite machine under Heading 84.22, and Note 3 of Section XVI did not apply. However, the reel elevator was separately treated as a jack and classified under Heading 84.22. The assessment of the remaining items was left undisturbed, and the appeal succeeded only to that limited extent. Case-Laws Customs Fri, 06 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87131