Sub-assembly classification: components with the essential character of a television attract television duty if cleared, otherwise duty on final removal. A sub-assembly possessing the essential characteristics of a television that is cleared as such must bear duty at the rates applicable to finished televisions under the Rules of Interpretation; if the sub-assembly arises and is retained within an integrated factory for captive use in completing the final television, duty is not leviable on the intermediate sub-assembly and is charged when the finished television is removed after further manufacture.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Sub-assembly classification: components with the essential character of a television attract television duty if cleared, otherwise duty on final removal.
A sub-assembly possessing the essential characteristics of a television that is cleared as such must bear duty at the rates applicable to finished televisions under the Rules of Interpretation; if the sub-assembly arises and is retained within an integrated factory for captive use in completing the final television, duty is not leviable on the intermediate sub-assembly and is charged when the finished television is removed after further manufacture.
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