https://www.taxtmi.com/caselaws?id=90155 Separate low-pressure pumps imported under one bill of entry could not be clubbed with earlier spray-gun component imports and treated as complete airless spraying equipment under Heading 84.24 unless the Revenue proved compatibility and that the combined consignments formed a machine with the essential character of complete paint spraying equipment. The text notes that differing operating pressures and incompatibility between the consignments undermined the Revenue's case, while contrary material from the importer was ignored and the burden was wrongly shifted. On that basis, denial of the exemption under Notification No. 59/87-Cus., and the resulting confiscation and penalty, were unsustainable. en-us Thu, 06 Aug 1998 00:00:00 +0530 Mon, 03 Oct 2011 18:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90155 Separate low-pressure pumps imported under one bill of entry could not be clubbed with earlier spray-gun component imports and treated as complete airless spraying equipment under Heading 84.24 unless the Revenue proved compatibility and that the combined consignments formed a machine with the essential character of complete paint spraying equipment. The text notes that differing operating pressures and incompatibility between the consignments undermined the Revenue's case, while contrary material from the importer was ignored and the burden was wrongly shifted. On that basis, denial of the exemption under Notification No. 59/87-Cus., and the resulting confiscation and penalty, were unsustainable. Case-Laws Customs Thu, 06 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90155