Rule 2(a) essential character test excludes separate microscope parts and supports customs notification benefit.

Rule 2(a) applies only where imported goods are presented as an incomplete or unfinished article having the essential character of the finished article. Separate component parts, such as a stereo zoom binocular head, eyepieces and ring illuminator, cannot be treated as a complete microscope merely because they may be used to assemble one. The classification must consider the article's form, bulk, quantity, weight and value to determine whether it has the approximate shape or outline of the finished product. On that basis, the goods were not covered by Rule 2(a) as an incomplete microscope and fell within the benefit of Notification No. 66/88-Cus., dated 1-3-1988.

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Issues: Whether the imported stereo zoom binocular head, eyepieces and ring illuminator, declared as component parts of a stereo zoom microscope, were to be treated as an incomplete or unfinished article having the essential character of the finished microscope so as to qualify for the benefit of Notification No. 66/88-Cus., dated 1-3-1988.

Analysis: Rule 2(a) applies only where the imported goods are presented as an incomplete or unfinished article which has the essential character of the complete or finished article. The goods in question were presented and described as separate component parts and not as one incomplete microscope. The classification adopted by the adjudicating authority treated distinct items as though they were a finished microscope, which was not justified on the facts. The Tribunal relied on the settled approach that the nature of the article, its shape, bulk, quantity, weight and value must be considered to see whether it has attained the approximate shape or outline of the finished article and can only be used for completion into that article.

Conclusion: The imported goods were not covered by Rule 2(a) as an incomplete or unfinished microscope and were eligible for the benefit of Notification No. 66/88-Cus., dated 1-3-1988.

Ratio Decidendi: For Rule 2(a) to apply, the imported goods must themselves constitute an incomplete or unfinished article with the essential character of the finished article; separate component parts cannot be treated as such unless that test is satisfied.

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