https://www.taxtmi.com/caselaws?id=790935 An imported safe deposit locker system in unassembled form with lockers was classified as a complete article under Rule 2(a) of the General Rules for Interpretation, because it retained the essential character of armoured or reinforced safes and safe deposit lockers; Heading 8303 therefore applied and Heading 8479 did not. Where the same system was imported without lockers, Rule 2(a) was inapplicable because the lockers were the core element giving the product its identity and principal function. The remaining components had to be classified by their own nature and function under their respective tariff headings, including Heading 8479 for the robot and delivery cube, Heading 7308 for shelf walls and frames, and Heading 7307 for sockets. en-us Wed, 29 Apr 2026 00:00:00 +0530 Sat, 02 May 2026 10:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790935 An imported safe deposit locker system in unassembled form with lockers was classified as a complete article under Rule 2(a) of the General Rules for Interpretation, because it retained the essential character of armoured or reinforced safes and safe deposit lockers; Heading 8303 therefore applied and Heading 8479 did not. Where the same system was imported without lockers, Rule 2(a) was inapplicable because the lockers were the core element giving the product its identity and principal function. The remaining components had to be classified by their own nature and function under their respective tariff headings, including Heading 8479 for the robot and delivery cube, Heading 7308 for shelf walls and frames, and Heading 7307 for sockets. Case-Laws Customs Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790935