https://www.taxtmi.com/caselaws?id=354819 Composite goods are classified by their essential character and predominant function, not by the presence of an auxiliary component. A hot and cold water dispenser with an inbuilt mini-refrigerating unit was treated as a water dispenser because it was known and sold as such, and the refrigerating element did not make it a refrigerator in functional terms. On that basis, the tariff classification as a refrigerator was rejected, and the notification for MRP-based assessment was held inapplicable on the footing that the goods were refrigerators. en-us Wed, 30 Aug 2017 00:00:00 +0530 Thu, 28 Feb 2019 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354819 Composite goods are classified by their essential character and predominant function, not by the presence of an auxiliary component. A hot and cold water dispenser with an inbuilt mini-refrigerating unit was treated as a water dispenser because it was known and sold as such, and the refrigerating element did not make it a refrigerator in functional terms. On that basis, the tariff classification as a refrigerator was rejected, and the notification for MRP-based assessment was held inapplicable on the footing that the goods were refrigerators. Case-Laws Customs Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354819