https://www.taxtmi.com/caselaws?id=121169 Combination machinery intended to work together may be classified by the function performed under Note 4 of Section XVI and Note 7 of Chapter 84, with residuary Heading 8479 applying only where no specific heading covers that function. Here, the imported machines and components for crowns and caps were cleared through separate ex-bond Bills of Entry, were described and assessed piece-meal as individual machines, and the procedure under Public Notice No. 91/87 was not followed. On that record, the goods could not be treated as a complete plant, and the earlier assessment could not be reopened after such delay. The exemption under Notification No. 16/2000-Cus. was therefore not available. en-us Mon, 19 Feb 2007 00:00:00 +0530 Fri, 27 Jul 2012 11:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121169 Combination machinery intended to work together may be classified by the function performed under Note 4 of Section XVI and Note 7 of Chapter 84, with residuary Heading 8479 applying only where no specific heading covers that function. Here, the imported machines and components for crowns and caps were cleared through separate ex-bond Bills of Entry, were described and assessed piece-meal as individual machines, and the procedure under Public Notice No. 91/87 was not followed. On that record, the goods could not be treated as a complete plant, and the earlier assessment could not be reopened after such delay. The exemption under Notification No. 16/2000-Cus. was therefore not available. Case-Laws Customs Mon, 19 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121169