Classification of cinematograph projector components depends on whether the goods form a complete functional projector, not just a bundle of parts.

Projector heads, sound heads and arc lamps cleared together were held to be classifiable as parts of a cinematograph projector under Item 37B(b), not as a complete cinematograph projector under Item 37B(a). Classification depended on whether the goods cleared constituted a complete projector, assembled or unassembled, and these items alone did not form a complete or functional projector. The remaining components were necessary for operation and were not mere accessories, so their absence prevented classification as the finished article. The notifications relied upon did not change this position.

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Issues: Whether projector heads, sound heads and arc lamps cleared together were classifiable as a complete cinematograph projector under Item 37B(a) of the Central Excise Tariff or as parts of a cinematograph projector under Item 37B(b).

Analysis: The governing explanation to Item 37B showed that classification under the entry for cinematograph projectors depended on clearance of a complete projector, whether assembled or unassembled. A complete projector comprised several essential components, and the three items cleared together did not by themselves constitute a complete cinematograph projector. Their mere combination also did not make them capable of functioning as a projector, while the remaining items were necessary for operation and were not mere accessories. The notifications relied upon did not alter this classification position.

Conclusion: The goods were correctly classifiable as parts of a cinematograph projector under Item 37B(b), not as a complete cinematograph projector under Item 37B(a), and the assessee's revision failed.

Ratio Decidendi: Where goods cleared together do not constitute a complete and functional article, they are classifiable according to their real character as parts rather than as the finished goods.

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