https://www.taxtmi.com/caselaws?id=75144 The Tribunal held that the Turbo Generating Sets (TG sets) cleared by the appellants over time should be classified as TG sets in knocked-down condition, in accordance with Interpretative Rule 2(a) and Section XVI Note 4. Previous Circulars and Tribunal decisions supported this classification, emphasizing the goods' essential character and intended function. The Department's argument that the goods were merely parts was rejected, and the Tribunal allowed the appeals, emphasizing the importance of the supply contract and the nature of the cleared goods for classification purposes. en-us Wed, 25 Mar 2009 00:00:00 +0530 Fri, 26 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75144 The Tribunal held that the Turbo Generating Sets (TG sets) cleared by the appellants over time should be classified as TG sets in knocked-down condition, in accordance with Interpretative Rule 2(a) and Section XVI Note 4. Previous Circulars and Tribunal decisions supported this classification, emphasizing the goods' essential character and intended function. The Department's argument that the goods were merely parts was rejected, and the Tribunal allowed the appeals, emphasizing the importance of the supply contract and the nature of the cleared goods for classification purposes. Case-Laws Central Excise Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75144