https://www.taxtmi.com/caselaws?id=111154 An electric control panel imported with an automatic continuous pasta production line was treated as part of the integrated machine rather than as a separately classifiable panel. Because the panel was tailor-made for the line, used only with that equipment, and necessary for regulating core functions such as temperature and humidity, it was held to be a component designed solely and exclusively for the principal machine. The applicable principle is that an integrated machine and its dedicated component, cleared together, should not be bifurcated for separate tariff classification merely because a separate heading exists for boards or panels. Accordingly, the panel was classified with the main machine under Heading 8438.10. en-us Fri, 13 Feb 2004 00:00:00 +0530 Fri, 20 Apr 2012 16:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111154 An electric control panel imported with an automatic continuous pasta production line was treated as part of the integrated machine rather than as a separately classifiable panel. Because the panel was tailor-made for the line, used only with that equipment, and necessary for regulating core functions such as temperature and humidity, it was held to be a component designed solely and exclusively for the principal machine. The applicable principle is that an integrated machine and its dedicated component, cleared together, should not be bifurcated for separate tariff classification merely because a separate heading exists for boards or panels. Accordingly, the panel was classified with the main machine under Heading 8438.10. Case-Laws Customs Fri, 13 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111154