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Imported goods consisting of a plastic body, heating element, lid, and thermostat for an electric kettle were classified under Customs Tariff Item (CTI) 8516 71 00 as a complete kettle, while the importer argued for classification under CTI 8516 90 00 as parts of an electric kettle. The key issue was the interpretation of Rule 2(a) of the General Rules of Interpretation (GIR) for import tariffs. The Tribunal held that as per GIR 2(a), goods in CKD/SKD condition or incomplete articles with essential characteristics of the complete article should be classified as the complete article. Since the imported parts, when assembled, would constitute an incomplete but functional electric kettle with essential features like heating water using electricity and automatic shut-off, they were correctly classified as a complete kettle under CTI 8516 71 00. The Commissioner (Appeals) erred in setting aside the original classification order. The Tribunal allowed the revenue's appeal and restored the Deputy Commissioner's classification order.
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