<h1>Supreme Court Rules Imported Goods Not Complete TVs u/r 1, Impacting Duty and Penalties.</h1> The Supreme Court addressed whether certain imported goods, claimed to be components, should be classified as complete color television sets, impacting duty and penalties. The court examined if Rule 2(a) of the interpretive rules was necessary for classification. It was alleged that the respondent evaded duty by misdeclaring CKD kits as components and violated the Exim Policy by importing without a license. The court emphasized that classification should primarily rely on section and chapter notes according to Rule 1. It concluded that the goods did not possess the essential character of complete CTVs, thus not supporting the claim of them being complete sets.