https://www.taxtmi.com/caselaws?id=467421 Imported ODU Controller PCB assemblies used solely in the outdoor unit of an air conditioner were held to be classifiable as parts of air-conditioning machines rather than as stand-alone control apparatus. Applying Section Note 2(b) of Section XVI, the Authority found that goods suitable solely or principally for use with a particular machine must be classified with that machine. Because the PCB had no independent function or operability apart from the air-conditioning system, it did not meet the description of an apparatus under Heading 8537 and was classified under sub-heading 84159000. en-us Tue, 05 Dec 2023 00:00:00 +0530 Wed, 18 Mar 2026 11:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467421 Imported ODU Controller PCB assemblies used solely in the outdoor unit of an air conditioner were held to be classifiable as parts of air-conditioning machines rather than as stand-alone control apparatus. Applying Section Note 2(b) of Section XVI, the Authority found that goods suitable solely or principally for use with a particular machine must be classified with that machine. Because the PCB had no independent function or operability apart from the air-conditioning system, it did not meet the description of an apparatus under Heading 8537 and was classified under sub-heading 84159000. Case-Laws Customs Tue, 05 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467421