https://www.taxtmi.com/caselaws?id=50007 Imported automotive exhaust emission measuring equipment was treated as a single integrated composite unit because its interconnected components jointly performed one defined function: sampling, analysing and processing exhaust emission data. Applying Section Note 4 to Section XVI, a combination of machines or machines with interconnected components that contribute together to a specific function must be classified under the heading appropriate to that function. The component-wise classification adopted below was inconsistent with the catalogue description and the functional integration of the system. The goods were therefore classifiable as one composite whole under Heading 90.27, rather than as separately classifiable parts. en-us Thu, 27 Jan 2000 00:00:00 +0530 Thu, 19 Aug 2010 11:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50007 Imported automotive exhaust emission measuring equipment was treated as a single integrated composite unit because its interconnected components jointly performed one defined function: sampling, analysing and processing exhaust emission data. Applying Section Note 4 to Section XVI, a combination of machines or machines with interconnected components that contribute together to a specific function must be classified under the heading appropriate to that function. The component-wise classification adopted below was inconsistent with the catalogue description and the functional integration of the system. The goods were therefore classifiable as one composite whole under Heading 90.27, rather than as separately classifiable parts. Case-Laws Customs Thu, 27 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50007