https://www.taxtmi.com/caselaws?id=93262 Imported micro-set presetting units for boring and milling tools were examined for tariff classification based on their nature and function. Because the evidence did not show exclusive use as measuring or checking instruments, and the catalogue indicated additional uses such as spindle tooling and lathe tooling, the goods were treated as machines having individual function under Heading 8479.89 rather than as measuring or checking instruments under Heading 9031.80. On that basis, the exemption under Notification No. 118/86-Cus. was also held unavailable. en-us Thu, 20 Jan 2000 00:00:00 +0530 Wed, 09 Nov 2011 14:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93262 Imported micro-set presetting units for boring and milling tools were examined for tariff classification based on their nature and function. Because the evidence did not show exclusive use as measuring or checking instruments, and the catalogue indicated additional uses such as spindle tooling and lathe tooling, the goods were treated as machines having individual function under Heading 8479.89 rather than as measuring or checking instruments under Heading 9031.80. On that basis, the exemption under Notification No. 118/86-Cus. was also held unavailable. Case-Laws Customs Thu, 20 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93262