https://www.taxtmi.com/forum/issue?id=118198 A classification dispute arises over whether imported motors integral to packing machinery should be classified with the machine or as electric motors under their own heading. The functional integration test-whether the machine cannot operate without the motor-is central, with the revenue bearing the onus of proof. Legal authorities recognize that specific tariff notes and express inclusion of electric motors in their own heading may nevertheless require separate classification. The factual matrix of each case and divergences between customs tariff treatment and IGST notifications affect potential differential duty assessments. en-us Thu, 20 Oct 2022 10:32:11 +0530 Thu, 23 Jan 2025 15:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118198 A classification dispute arises over whether imported motors integral to packing machinery should be classified with the machine or as electric motors under their own heading. The functional integration test-whether the machine cannot operate without the motor-is central, with the revenue bearing the onus of proof. Legal authorities recognize that specific tariff notes and express inclusion of electric motors in their own heading may nevertheless require separate classification. The factual matrix of each case and divergences between customs tariff treatment and IGST notifications affect potential differential duty assessments. Discussion-Forum Customs Thu, 20 Oct 2022 10:32:11 +0530 https://www.taxtmi.com/forum/issue?id=118198