https://www.taxtmi.com/caselaws?id=90360 Mere complementary use in a production line was insufficient to treat a decorating unit and an injection blow moulding machine as one composite machine; the tariff notes required the machines to be fitted together as a whole by incorporation, mounting on one another, or on a common base, frame or housing. As that condition was not met, the units had to be assessed separately. The decorating unit's principal function was flexographic printing, so it fell under heading 8443.30 rather than injection moulding. It was therefore not a coding or marking machine and did not qualify for the benefit of Notification No. 125/86-Cus. en-us Fri, 28 Feb 1997 00:00:00 +0530 Wed, 05 Oct 2011 18:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90360 Mere complementary use in a production line was insufficient to treat a decorating unit and an injection blow moulding machine as one composite machine; the tariff notes required the machines to be fitted together as a whole by incorporation, mounting on one another, or on a common base, frame or housing. As that condition was not met, the units had to be assessed separately. The decorating unit's principal function was flexographic printing, so it fell under heading 8443.30 rather than injection moulding. It was therefore not a coding or marking machine and did not qualify for the benefit of Notification No. 125/86-Cus. Case-Laws Customs Fri, 28 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90360