https://www.taxtmi.com/caselaws?id=801238 Combined vehicle radio-receiver/DVD units fitted in a common housing are composite machines governed by Note 3 to Section XVI, requiring classification by principal function. Principal function must be established from the machine's nature, construction and working; promotional material alone is insufficient. Reclassification to video-reproduction apparatus requires cogent technical evidence, including relevant construction, circuitry, component allocation or functional capability. Where principal function cannot be determined, the equally meriting headings are resolved under the last-in-numerical-order rule, supporting classification under CTI 8527 29 00. Failure to establish a contrary classification preserves the declared classification and the related customs-notification benefit. en-us Wed, 14 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801238 Combined vehicle radio-receiver/DVD units fitted in a common housing are composite machines governed by Note 3 to Section XVI, requiring classification by principal function. Principal function must be established from the machine's nature, construction and working; promotional material alone is insufficient. Reclassification to video-reproduction apparatus requires cogent technical evidence, including relevant construction, circuitry, component allocation or functional capability. Where principal function cannot be determined, the equally meriting headings are resolved under the last-in-numerical-order rule, supporting classification under CTI 8527 29 00. Failure to establish a contrary classification preserves the declared classification and the related customs-notification benefit. Case-Laws Customs Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801238