https://www.taxtmi.com/caselaws?id=354543 Imported Electrical Multiple Units were treated as a single integrated system for classification because propulsion depended on the coordinated function of the drive motor cars and trailer cars. The trailer cars carried essential equipment for power drawing and conversion, and the drive motor cars could not operate independently as self-propelled units. Separate invoicing and valuation did not change the functional identity of the EMU for tariff purposes. The HS Committee view and the foreign advance ruling cited in the text also supported classification of the EMU as one unit rather than splitting the trailer cars for separate non-self-propelled classification. The demand and penalties were therefore held unsustainable. en-us Wed, 24 Jan 2018 00:00:00 +0530 Thu, 13 Sep 2018 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354543 Imported Electrical Multiple Units were treated as a single integrated system for classification because propulsion depended on the coordinated function of the drive motor cars and trailer cars. The trailer cars carried essential equipment for power drawing and conversion, and the drive motor cars could not operate independently as self-propelled units. Separate invoicing and valuation did not change the functional identity of the EMU for tariff purposes. The HS Committee view and the foreign advance ruling cited in the text also supported classification of the EMU as one unit rather than splitting the trailer cars for separate non-self-propelled classification. The demand and penalties were therefore held unsustainable. Case-Laws Customs Wed, 24 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354543