<h1>India's Supreme Court: Separately Sold Parts Not Composite Goods; Valuation Sent Back for Review Under Excise Act.</h1> The Supreme Court of India ruled on the classification of product parts sold separately, determining they should not be classified as composite goods. The case involved an assessee who sold compressors under one tariff heading and other components like flywheels, safety valves, and filters under separate headings. The Court found that these items, when sold as standalone, do not fall under General Interpretative Rule 2(a) since they are not unassembled or disassembled. The matter of valuation was remanded to the commissioner for further review, potentially involving a special audit under the Central Excise Act.