https://www.taxtmi.com/caselaws?id=87387 Imported differential pressure indicators were held to be complete instruments capable of independent use, based on the catalogue and record, rather than mere parts of a poly extruder malt pressure control system. Because the Revenue did not establish that the goods were only machinery components, classification under Heading 98.06 was not justified. The goods were accordingly classifiable under Sub-heading 90.26, and the departmental appeal was rejected, sustaining the lower appellate authority's classification. en-us Tue, 12 Aug 1997 00:00:00 +0530 Mon, 05 Sep 2011 16:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87387 Imported differential pressure indicators were held to be complete instruments capable of independent use, based on the catalogue and record, rather than mere parts of a poly extruder malt pressure control system. Because the Revenue did not establish that the goods were only machinery components, classification under Heading 98.06 was not justified. The goods were accordingly classifiable under Sub-heading 90.26, and the departmental appeal was rejected, sustaining the lower appellate authority's classification. Case-Laws Customs Tue, 12 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87387