https://www.taxtmi.com/caselaws?id=167452 Illustrative words such as "such as" in a tariff entry do not restrict the main description, so a continuous ice-cream freezer as a ready-assembled refrigerating appliance remained within Tariff Item 29-A(1) and attracted additional duty. Separate accessories like a can filler, fruit feeder and ripple machine, shown as having independent functions, could not be treated as composite machinery under Heading 84.15(1) because the freezer could operate without them and they did not satisfy the relevant section and chapter notes for complementary or principal functions. The customs classification adopted by the department was therefore upheld. en-us Thu, 23 May 1985 00:00:00 +0530 Sat, 20 Dec 2014 12:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167452 Illustrative words such as "such as" in a tariff entry do not restrict the main description, so a continuous ice-cream freezer as a ready-assembled refrigerating appliance remained within Tariff Item 29-A(1) and attracted additional duty. Separate accessories like a can filler, fruit feeder and ripple machine, shown as having independent functions, could not be treated as composite machinery under Heading 84.15(1) because the freezer could operate without them and they did not satisfy the relevant section and chapter notes for complementary or principal functions. The customs classification adopted by the department was therefore upheld. Case-Laws Customs Thu, 23 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167452