https://www.taxtmi.com/caselaws?id=101141 A fully automatic spraying machine used for painting leather, together with conveyors, dryers and coolers forming an integrated line, was treated as a single composite apparatus for classification under Heading 8424. The description of the goods, supporting literature and past practice showed that the constituent units were not separate machines but integral parts of the spraying line. On that basis, the benefit of Notification No. 43/78-Cus. was sustained and the Revenue's challenge failed. en-us Mon, 28 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 17:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101141 A fully automatic spraying machine used for painting leather, together with conveyors, dryers and coolers forming an integrated line, was treated as a single composite apparatus for classification under Heading 8424. The description of the goods, supporting literature and past practice showed that the constituent units were not separate machines but integral parts of the spraying line. On that basis, the benefit of Notification No. 43/78-Cus. was sustained and the Revenue's challenge failed. Case-Laws Customs Mon, 28 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101141