https://www.taxtmi.com/caselaws?id=90366 Imported goods shipped as separate parts may still be classified as a complete machine if, when assembled, they form one integrated system. The authorities had relied on separate invoice values without first determining that basic factual and classificatory issue. The classification question was therefore remanded for fresh adjudication by a speaking order, with an opportunity for hearing and additional evidence. The possible application of any exemption notification was not decided and was left open. en-us Mon, 10 Mar 1997 00:00:00 +0530 Wed, 05 Oct 2011 18:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90366 Imported goods shipped as separate parts may still be classified as a complete machine if, when assembled, they form one integrated system. The authorities had relied on separate invoice values without first determining that basic factual and classificatory issue. The classification question was therefore remanded for fresh adjudication by a speaking order, with an opportunity for hearing and additional evidence. The possible application of any exemption notification was not decided and was left open. Case-Laws Customs Mon, 10 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90366