https://www.taxtmi.com/caselaws?id=90582 For tariff classification under Heading 84.59, machines qualify as a composite machine only if they are fitted together to form a whole in the manner required by Section Note 3 of Section XVI. Mere coordinated operation or interdependence in an integrated plant is insufficient where the items remain separately identifiable and are not mounted together on a common base, frame or housing. On that basis, the screen changer, grinder and force feed device were treated as separate items rather than part of one composite machine, while the extruder was recognised as a single machine by itself. en-us Thu, 19 Sep 1996 00:00:00 +0530 Mon, 10 Oct 2011 11:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90582 For tariff classification under Heading 84.59, machines qualify as a composite machine only if they are fitted together to form a whole in the manner required by Section Note 3 of Section XVI. Mere coordinated operation or interdependence in an integrated plant is insufficient where the items remain separately identifiable and are not mounted together on a common base, frame or housing. On that basis, the screen changer, grinder and force feed device were treated as separate items rather than part of one composite machine, while the extruder was recognised as a single machine by itself. Case-Laws Customs Thu, 19 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90582