Composite machines and functional units

Separate machines do not become one composite machine merely because they serve a broader process. A composite machine requires the relevant characteristics under the tariff notes. A functional unit must work together towards a single, clearly defined function. Equipment performing independent tasks does not necessarily meet that standard. The mushroom-growing equipment performed separate functions in the cultivation process. A shared industry or overall purpose is not enough to establish one functional unit. The applicable Section Notes and HSN Explanatory Notes must be examined. The classification must follow the legal criteria for the claimed category. Commissioner of Customs (Import) v. M/s Welkin Foods | 2026 INSC 19