https://www.taxtmi.com/caselaws?id=165716 Technical evidence and trade literature showed that the imported talking movement was specially designed as a sound device for crying dolls, fitted into a cavity in the doll, and had no independent use as electronic equipment or a mini record player. Because the device functioned only as a component of dolls and any interchangeability was limited to other dolls, it was treated according to its functional character for import policy purposes. The mechanism was therefore covered by the relevant import policy provision as a component sound device for crying dolls. en-us Sat, 04 Jul 1981 00:00:00 +0530 Fri, 08 Aug 2014 11:28:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165716 Technical evidence and trade literature showed that the imported talking movement was specially designed as a sound device for crying dolls, fitted into a cavity in the doll, and had no independent use as electronic equipment or a mini record player. Because the device functioned only as a component of dolls and any interchangeability was limited to other dolls, it was treated according to its functional character for import policy purposes. The mechanism was therefore covered by the relevant import policy provision as a component sound device for crying dolls. Case-Laws Customs Sat, 04 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165716