https://www.taxtmi.com/caselaws?id=87413 Imported power-plant components were not treated as a complete electric generating set because they consisted only of separate items and not a machine or combination of machines forming a clearly defined function. Note 4 to Section XVI was held inapplicable. The alternator with controls and the lube oil condensing system were classifiable as parts suitable for use with electric generating sets under Heading 85.03, while the steam turbine fell under Heading 84.06. The goods were therefore to be assessed on their own merits rather than as a generating set, and the classification adopted by the adjudicating authority was found incorrect. en-us Tue, 07 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 17:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87413 Imported power-plant components were not treated as a complete electric generating set because they consisted only of separate items and not a machine or combination of machines forming a clearly defined function. Note 4 to Section XVI was held inapplicable. The alternator with controls and the lube oil condensing system were classifiable as parts suitable for use with electric generating sets under Heading 85.03, while the steam turbine fell under Heading 84.06. The goods were therefore to be assessed on their own merits rather than as a generating set, and the classification adopted by the adjudicating authority was found incorrect. Case-Laws Customs Tue, 07 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87413