https://www.taxtmi.com/caselaws?id=90357 Collapsible spools imported for take-up machines were analysed under customs classification to determine whether they were integral machine parts or separately classifiable accessories. The reasoning focused on whether the spools were necessary for the machine's operation or merely facilitated the winding process. Because they functioned only at the final winding stage, acted as support items like bobbins or reels, and the machine could operate with different spool sizes, they were treated as accessories rather than essential components. The special collapsible feature did not alter their essential character, and they were classified separately under the Customs Tariff. en-us Thu, 06 Feb 1997 00:00:00 +0530 Wed, 05 Oct 2011 18:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90357 Collapsible spools imported for take-up machines were analysed under customs classification to determine whether they were integral machine parts or separately classifiable accessories. The reasoning focused on whether the spools were necessary for the machine's operation or merely facilitated the winding process. Because they functioned only at the final winding stage, acted as support items like bobbins or reels, and the machine could operate with different spool sizes, they were treated as accessories rather than essential components. The special collapsible feature did not alter their essential character, and they were classified separately under the Customs Tariff. Case-Laws Central Excise Thu, 06 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90357