Rule 2(a) treated unassembled connector parts as complete connectors, allowing customs exemption under the relevant notification.

Imported consignments described as connectors in CKD or unassembled form were treated as connectors for tariff purposes because the goods consisted of parts capable of simple assembly into complete connector sets. Rule 2(a) of the General Rules for Interpretation applied where each package contained parts of a complete connector, and the earlier adjudication and re-examination did not displace that factual position. On that basis, the exemption under Notification No. 21/2002-Cus was available and denial of the benefit was not justified.

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Issues: Whether imported goods, stated to be connectors in CKD or unassembled condition, were classifiable as connectors so as to qualify for exemption under Notification No. 21/2002-Cus dated 1.3.2002, and whether Rule 2(a) of the General Rules for Interpretation required treatment of the goods as connectors.

Analysis: The imported consignments were found to consist of parts capable of being assembled into connectors by a simple process. The factual record, including the earlier adjudication and the re-examination report, did not negate the assessee's case that the goods were imported in unassembled form as complete connector sets. The Commissioner (Appeals) had already accepted that if each package contained parts of a complete connector, Rule 2(a) would apply and the goods would be treated as connectors for tariff purposes. On that factual and interpretative basis, denial of the exemption was not justified.

Conclusion: The goods were to be treated as connectors under Rule 2(a), and the exemption benefit under Notification No. 21/2002-Cus was allowable. The appeal succeeded.

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