https://www.taxtmi.com/caselaws?id=372112 Classification of composite imported goods under Chapter 90 must follow the tariff heading and the General Interpretative Rules. A microscope and micromanipulator used together for in vitro fertilisation were treated as two functional components, each necessary for the intended use, and the micromanipulator could not be treated as merely an accessory of the microscope. As no separate basis was established to classify the goods as microscope parts, accessories, or under the rival heading, the declared classification was upheld and heading 90118000 was rejected. en-us Fri, 14 Dec 2018 00:00:00 +0530 Sat, 06 Apr 2019 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372112 Classification of composite imported goods under Chapter 90 must follow the tariff heading and the General Interpretative Rules. A microscope and micromanipulator used together for in vitro fertilisation were treated as two functional components, each necessary for the intended use, and the micromanipulator could not be treated as merely an accessory of the microscope. As no separate basis was established to classify the goods as microscope parts, accessories, or under the rival heading, the declared classification was upheld and heading 90118000 was rejected. Case-Laws Customs Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372112