https://www.taxtmi.com/caselaws?id=96385 Imported goods are to be classified by their essential character and actual suitability in the condition as presented. Training simulators that merely replicate machine operation and lack the essential operating parts are classifiable as training apparatus under Chapter Heading 90.23, not as individual machines under Chapter Heading 85.43. A sub-station supervisory system that functions primarily for measuring electrical qualities, and cannot operate as a control panel without operator interaction, is classifiable under Chapter Heading 90.30, not under Chapter Heading 85.37. The commentary thus supports classification by principal function rather than by resemblance to other equipment. en-us Mon, 21 May 2001 00:00:00 +0530 Wed, 21 Dec 2011 13:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96385 Imported goods are to be classified by their essential character and actual suitability in the condition as presented. Training simulators that merely replicate machine operation and lack the essential operating parts are classifiable as training apparatus under Chapter Heading 90.23, not as individual machines under Chapter Heading 85.43. A sub-station supervisory system that functions primarily for measuring electrical qualities, and cannot operate as a control panel without operator interaction, is classifiable under Chapter Heading 90.30, not under Chapter Heading 85.37. The commentary thus supports classification by principal function rather than by resemblance to other equipment. Case-Laws Central Excise Mon, 21 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96385