https://www.taxtmi.com/caselaws?id=93725 Imported Graphic Design System used only with a Jacquard Flat Knitting Machine was treated as part of the machine combination under Note 4 to Section XVI because the components worked together for one clearly defined function and the system had no independent utility. Separate invoicing did not change its essential character or create a separate commercial identity for tariff classification. The item was therefore classifiable with the knitting machine rather than as an independent automatic data processing machine under Heading 84.71, and the impugned order was set aside. en-us Thu, 29 Jun 2000 00:00:00 +0530 Wed, 16 Nov 2011 14:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93725 Imported Graphic Design System used only with a Jacquard Flat Knitting Machine was treated as part of the machine combination under Note 4 to Section XVI because the components worked together for one clearly defined function and the system had no independent utility. Separate invoicing did not change its essential character or create a separate commercial identity for tariff classification. The item was therefore classifiable with the knitting machine rather than as an independent automatic data processing machine under Heading 84.71, and the impugned order was set aside. Case-Laws Customs Thu, 29 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93725