https://www.taxtmi.com/caselaws?id=93639 Hammer Union, Chickson Pipes and Swivel Joints cleared separately were classifiable as parts under sub-heading 8479.90, not as machines under sub-heading 8479.10, because each item could not independently perform the function of a machine. Their use in a B.O.P. control unit did not convert them into machines by themselves, and the technical material supported treatment as parts. Note 4 of Section XVI was inapplicable since it governs classification of a machine or combination of components as a whole, not separately cleared individual parts. en-us Mon, 12 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 17:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93639 Hammer Union, Chickson Pipes and Swivel Joints cleared separately were classifiable as parts under sub-heading 8479.90, not as machines under sub-heading 8479.10, because each item could not independently perform the function of a machine. Their use in a B.O.P. control unit did not convert them into machines by themselves, and the technical material supported treatment as parts. Note 4 of Section XVI was inapplicable since it governs classification of a machine or combination of components as a whole, not separately cleared individual parts. Case-Laws Central Excise Mon, 12 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93639