https://www.taxtmi.com/caselaws?id=80286 Components of a telephone exchange imported in ten separate consignments could not be aggregated and classified as a complete telephone exchange under Heading 85.13. Classification had to be made on the basis of each consignment as presented for assessment, and there was no legal basis to treat earlier and later imports together as one complete machine. The tariff scheme and Section XVI notes required the goods to be classified according to the applicable heading for parts, and the claimed project-import or exemption treatment was not established on the facts. The lower appellate classification was set aside and the Revenue's appeal succeeded. en-us Wed, 15 Nov 1989 00:00:00 +0530 Wed, 15 Jun 2011 18:02:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80286 Components of a telephone exchange imported in ten separate consignments could not be aggregated and classified as a complete telephone exchange under Heading 85.13. Classification had to be made on the basis of each consignment as presented for assessment, and there was no legal basis to treat earlier and later imports together as one complete machine. The tariff scheme and Section XVI notes required the goods to be classified according to the applicable heading for parts, and the claimed project-import or exemption treatment was not established on the facts. The lower appellate classification was set aside and the Revenue's appeal succeeded. Case-Laws Customs Wed, 15 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80286