https://www.taxtmi.com/caselaws?id=100382 Imported assembly-line machinery could not be accepted as a composite machine on the existing record because the technical material did not reliably show that the individual units worked together as one integrated system for battery manufacture. The flow chart and write-up were unauthenticated, the certificate did not clearly confirm composite operation, and there was no expert examination or inspection of the machinery in operation. As the authorities had reached divergent views on the same incomplete material, classification under Heading 8479.89 and the related exemption claim could not be finally sustained without further verification. The matter therefore required de novo consideration with fresh evidence and expert scrutiny. en-us Fri, 10 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 12:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100382 Imported assembly-line machinery could not be accepted as a composite machine on the existing record because the technical material did not reliably show that the individual units worked together as one integrated system for battery manufacture. The flow chart and write-up were unauthenticated, the certificate did not clearly confirm composite operation, and there was no expert examination or inspection of the machinery in operation. As the authorities had reached divergent views on the same incomplete material, classification under Heading 8479.89 and the related exemption claim could not be finally sustained without further verification. The matter therefore required de novo consideration with fresh evidence and expert scrutiny. Case-Laws Central Excise Fri, 10 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100382