https://www.taxtmi.com/caselaws?id=104224 Imported components of a bus air-conditioning system were treated as a complete air-conditioner because the assembly, taken as a whole, had the essential character of the finished machine under the interpretative rules. The absence of ducting, wiring and certain connectors did not prevent classification on that basis, since the goods were intended only for use as a bus air-conditioner and could not reasonably serve another function. The claimed exemption for individual parts therefore did not alter the department's classification approach, and the essential-character test governed both classification and exemption treatment. en-us Sat, 18 May 2002 00:00:00 +0530 Tue, 28 Feb 2012 12:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104224 Imported components of a bus air-conditioning system were treated as a complete air-conditioner because the assembly, taken as a whole, had the essential character of the finished machine under the interpretative rules. The absence of ducting, wiring and certain connectors did not prevent classification on that basis, since the goods were intended only for use as a bus air-conditioner and could not reasonably serve another function. The claimed exemption for individual parts therefore did not alter the department's classification approach, and the essential-character test governed both classification and exemption treatment. Case-Laws Customs Sat, 18 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104224