Retail sets must be classified according to their essential characteristics

We make and export hair-dye for applying on human hair. Invariably, we supply a brush along with the hair-dye. The invoice is made for the hair-dye only. Now, we want to import a machine for making the brush under the EPCG (Export Promotion Capital Goods) scheme. Please guide us on how we should work out the annual average exports and how the invoicing should be done.

 

Firstly, the brush you supply has no stand-alone utility or commercial value since it can be used only as an accessory for applying the hair-dye. Second, Rule 3(b) of the General Rules for Interpretation