https://www.taxtmi.com/caselaws?id=389854 A composite imported plant comprising processing equipment and an aseptic pouch packing machine was treated as an integrated dairy machinery unit because it operated through a common control system and performed a single dairy processing function. Applying Section XVI Notes 3, 4 and 5 and the functional unit principle, the whole plant was classified by its principal function under Heading 8434, not as a standalone packing machine under Heading 8422. The text also notes that an earlier unchallenged classification order on the same bill of entry and machinery had attained finality, which further weakened the Revenue's contrary challenge. en-us Wed, 20 Nov 2019 00:00:00 +0530 Thu, 05 Nov 2020 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389854 A composite imported plant comprising processing equipment and an aseptic pouch packing machine was treated as an integrated dairy machinery unit because it operated through a common control system and performed a single dairy processing function. Applying Section XVI Notes 3, 4 and 5 and the functional unit principle, the whole plant was classified by its principal function under Heading 8434, not as a standalone packing machine under Heading 8422. The text also notes that an earlier unchallenged classification order on the same bill of entry and machinery had attained finality, which further weakened the Revenue's contrary challenge. Case-Laws Customs Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389854