9911796707
TMI Blog2008 (7) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [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 the said Schedule as claimed by the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 together to form a whole and other machin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set performed only a complementary function and the same, by virtue of the above Section Note, could be ignored for the purpose of classification of the equipment. In other words, the entire equipment as imported would get classified as a line telephone set with cordless handset , under SH 8517.11 ibid. What could be classified under SH 8520.20 is a telephone answering machine simplicitor, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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