https://www.taxtmi.com/caselaws?id=32785 Distinct goods that retain separate identity do not become a composite retail set merely because they are packed together. A shirt and tie, ordinarily sold separately and covered by different tariff headings, must be classified separately; Rule 3(b) of the General Rules for the Interpretation of the Schedule to the Customs Tariff Act does not apply where common packing alone is shown. Preferential benefit under Notification No. 105/99 also depends on compliance with the prescribed origin conditions and related rules, which cannot override correct tariff classification. en-us Fri, 11 Jul 2008 00:00:00 +0530 Tue, 31 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32785 Distinct goods that retain separate identity do not become a composite retail set merely because they are packed together. A shirt and tie, ordinarily sold separately and covered by different tariff headings, must be classified separately; Rule 3(b) of the General Rules for the Interpretation of the Schedule to the Customs Tariff Act does not apply where common packing alone is shown. Preferential benefit under Notification No. 105/99 also depends on compliance with the prescribed origin conditions and related rules, which cannot override correct tariff classification. Case-Laws Customs Fri, 11 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32785