2008 (7) TMI 644

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....mt. R. Bhagyadevi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The short question arising for consideration in this case is whether "cordless phone with answering machine" imported by the appellants and cleared under Bill of Entry dated 7-10-99 should be classified under SH 8520.20 of the First Schedule to the Customs Tariff Act as claimed by them or under SH 8517.11 of th....

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.... 'telephone answering mechanism' was only complementary to the principal function of the apparatus. We find that the lower appellate authority rightly assessed the function of the imported item by taking recourse to Note (3) to Section XVI of the Tariff Schedule, which reads as follows :- "3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted ....