https://www.taxtmi.com/caselaws?id=90171 A composite photocomposing machine whose automatic data processing element was only incidental to its principal photocomposing function was classified by reference to that specific function under Heading 84.42, not Heading 84.71, because Chapter Note 5 of Chapter 84 excludes machines performing a specific function and Chapter Note 4 of Section XVI requires classification of the machine as a whole. On that basis, the exemption under Notification No. 217/90-Cus. was also available, as the goods were treated as photocomposing machinery and the supporting newspaper-establishment certificate reinforced the entitlement. The Revenue's challenge therefore failed. en-us Mon, 31 Aug 1998 00:00:00 +0530 Tue, 04 Oct 2011 11:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90171 A composite photocomposing machine whose automatic data processing element was only incidental to its principal photocomposing function was classified by reference to that specific function under Heading 84.42, not Heading 84.71, because Chapter Note 5 of Chapter 84 excludes machines performing a specific function and Chapter Note 4 of Section XVI requires classification of the machine as a whole. On that basis, the exemption under Notification No. 217/90-Cus. was also available, as the goods were treated as photocomposing machinery and the supporting newspaper-establishment certificate reinforced the entitlement. The Revenue's challenge therefore failed. Case-Laws Customs Mon, 31 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90171