https://www.taxtmi.com/caselaws?id=788785 An integrated PVC/CPVC pipe extrusion line comprising the extruder, die-head, calibration and cooling tanks, haul-off, cutter and control systems is classified by its principal function as a whole under the tariff heading for extrusion machinery. Applying Rule 1 of the General Rules for Interpretation and Section XVI Notes 3 and 4, the deciding factor is whether the interconnected components work together to perform one clearly defined function. Because the line operates as a continuous extrusion system, without a mould cavity, clamping mechanism or independent moulding function, it is not classifiable as an injection moulding machine. The correct classification is tariff item 8477 20 00. en-us Wed, 25 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 10:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788785 An integrated PVC/CPVC pipe extrusion line comprising the extruder, die-head, calibration and cooling tanks, haul-off, cutter and control systems is classified by its principal function as a whole under the tariff heading for extrusion machinery. Applying Rule 1 of the General Rules for Interpretation and Section XVI Notes 3 and 4, the deciding factor is whether the interconnected components work together to perform one clearly defined function. Because the line operates as a continuous extrusion system, without a mould cavity, clamping mechanism or independent moulding function, it is not classifiable as an injection moulding machine. The correct classification is tariff item 8477 20 00. Case-Laws Customs Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788785