https://www.taxtmi.com/caselaws?id=95726 A pallet frame assembly was examined for tariff classification under the headings for handling machinery and parts. The controlling question was whether one assembly, by itself, constituted handling machinery or whether the complete handling system arose only when several assemblies were placed in series. On the facts, an individual assembly was not standalone handling machinery; it functioned as a component of the larger system. The tariff analogy to railway wagons and locomotives was rejected as inapt. The product was therefore treated as a part under sub-heading 8431.00, while the complete series would fall under sub-heading 8428.00. en-us Fri, 01 Sep 2000 00:00:00 +0530 Wed, 14 Dec 2011 15:33:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95726 A pallet frame assembly was examined for tariff classification under the headings for handling machinery and parts. The controlling question was whether one assembly, by itself, constituted handling machinery or whether the complete handling system arose only when several assemblies were placed in series. On the facts, an individual assembly was not standalone handling machinery; it functioned as a component of the larger system. The tariff analogy to railway wagons and locomotives was rejected as inapt. The product was therefore treated as a part under sub-heading 8431.00, while the complete series would fall under sub-heading 8428.00. Case-Laws Central Excise Fri, 01 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95726