https://www.taxtmi.com/caselaws?id=123827 For tariff classification of a composite machine, the principal function governs where two features are complementary or alternative. A cordless phone with answering machine was held to retain its essential character as a line telephone set, because telephony was its main function and the answering facility was only complementary. Applying Note (3) to Section XVI of the Tariff Schedule, the goods were classified under SH 8517.11 as a line telephone set with cordless handset, and the claim for SH 8520.20 as a telephone answering machine was rejected. en-us Thu, 17 Jul 2008 00:00:00 +0530 Thu, 20 Sep 2012 18:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123827 For tariff classification of a composite machine, the principal function governs where two features are complementary or alternative. A cordless phone with answering machine was held to retain its essential character as a line telephone set, because telephony was its main function and the answering facility was only complementary. Applying Note (3) to Section XVI of the Tariff Schedule, the goods were classified under SH 8517.11 as a line telephone set with cordless handset, and the claim for SH 8520.20 as a telephone answering machine was rejected. Case-Laws Customs Thu, 17 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123827