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of <h1>Imported TV Parts with Complex Assembly Don't Qualify as Complete Goods Under Customs Rule 2(a)</h1> A circular from the Ministry of Finance addresses the classification of imported components for colour television manufacture under Rule 2(a) of the Customs Tariff Act, 1975. It clarifies that goods imported in disassembled form may be assessed as complete articles only if assembly involves simple fixing without further manufacturing processes. A manufacturing company importing numerous TV components was found to engage in complex, skilled operations beyond mere assembly, including working on bare PCBs, indicating these imports do not qualify as mere components under Rule 2(a). Consequently, such imports should not be classified as complete television sets for customs purposes. The circular directs customs authorities to consider these factors when classifying similar imports, emphasizing that extensive manufacturing processes exclude the application of Rule 2(a) for treating disassembled goods as complete articles.
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