https://www.taxtmi.com/caselaws?id=45073 Can Filler, Fruit Feeder and Ripple Machine were treated as independent machines under the Customs Tariff rather than accessories to a continuous ice cream freezer. The imported freezer was accepted as refrigerating equipment under Heading 84.15(1), but the three items were found to be ready-assembled units capable of independent functioning. Their ability to connect with the freezer and improve or diversify production did not change their essential character as separate machines. They were therefore classified according to their own function, not as part of the freezer, and the assessee's challenge failed. en-us Wed, 28 Apr 1999 00:00:00 +0530 Wed, 02 Jul 2014 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45073 Can Filler, Fruit Feeder and Ripple Machine were treated as independent machines under the Customs Tariff rather than accessories to a continuous ice cream freezer. The imported freezer was accepted as refrigerating equipment under Heading 84.15(1), but the three items were found to be ready-assembled units capable of independent functioning. Their ability to connect with the freezer and improve or diversify production did not change their essential character as separate machines. They were therefore classified according to their own function, not as part of the freezer, and the assessee's challenge failed. Case-Laws Customs Wed, 28 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45073