https://www.taxtmi.com/caselaws?id=116807 Toner cartridges imported for use in computer printers were treated as parts of machines of heading 8471, not mere accessories, because the printer could not function without them and the cartridge was integrally connected with the printing mechanism. On that functional and tariff-based analysis, the part-accessory distinction did not justify denial of the exemption, and the goods were eligible for nil duty under Notification No. 21/2002-Cus., as amended. en-us Wed, 05 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 18:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116807 Toner cartridges imported for use in computer printers were treated as parts of machines of heading 8471, not mere accessories, because the printer could not function without them and the cartridge was integrally connected with the printing mechanism. On that functional and tariff-based analysis, the part-accessory distinction did not justify denial of the exemption, and the goods were eligible for nil duty under Notification No. 21/2002-Cus., as amended. Case-Laws Customs Wed, 05 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116807