https://www.taxtmi.com/caselaws?id=439331 Goods packed together for retail sale are not classified as a single retail set under Rule 3(b) where they do not satisfy one particular need or specific activity, and where the individual articles are more specifically covered elsewhere in the tariff. The DJI Mini 3 Pro Fly More Kit was therefore classified item by item rather than as one composite set. The intelligent flight battery was treated as a lithium-ion accumulator, the charging hub as electrical control apparatus, the propellers as drone propellers, the screws as threaded steel screws, the shoulder bag as a plastics container, and the USB Type-C cable as an insulated electric conductor with connectors, with basic customs duty determined separately for each article. en-us Wed, 19 Oct 2022 00:00:00 +0530 Wed, 21 Jun 2023 21:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439331 Goods packed together for retail sale are not classified as a single retail set under Rule 3(b) where they do not satisfy one particular need or specific activity, and where the individual articles are more specifically covered elsewhere in the tariff. The DJI Mini 3 Pro Fly More Kit was therefore classified item by item rather than as one composite set. The intelligent flight battery was treated as a lithium-ion accumulator, the charging hub as electrical control apparatus, the propellers as drone propellers, the screws as threaded steel screws, the shoulder bag as a plastics container, and the USB Type-C cable as an insulated electric conductor with connectors, with basic customs duty determined separately for each article. Case-Laws Customs Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439331