https://www.taxtmi.com/caselaws?id=89725 Composite office articles fitted with a digital clock and calculator were treated as multi-utility goods, not as clocks simpliciter, because the portfolio or pen stand gave the products their commercial identity and the clock was only one component. They were also found not to answer the ordinary functional description of office machines, apparatus or equipment, since they were not mechanical devices performing a distinct office function. For composite goods, classification must follow the component imparting essential character, and the proper tariff entry required fresh examination on that basis. en-us Tue, 20 May 1997 00:00:00 +0530 Thu, 29 Sep 2011 12:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89725 Composite office articles fitted with a digital clock and calculator were treated as multi-utility goods, not as clocks simpliciter, because the portfolio or pen stand gave the products their commercial identity and the clock was only one component. They were also found not to answer the ordinary functional description of office machines, apparatus or equipment, since they were not mechanical devices performing a distinct office function. For composite goods, classification must follow the component imparting essential character, and the proper tariff entry required fresh examination on that basis. Case-Laws Central Excise Tue, 20 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89725