https://www.taxtmi.com/caselaws?id=84776 Countervailing duty classification of imported pre-focused bulb components depends on their actual condition under the Central Excise Tariff and the additional duty scheme. Although customs classification may treat an incomplete article as a finished article where it has the essential character of that article, that deeming approach does not apply to countervailing duty without a corresponding provision. Bulb components imported without caps and collars retain the character of parts, since those components form part of a complete bulb in trade and ordinary use. Their ability to glow when connected to power does not convert them into complete bulbs. The goods are therefore assessable as bulb parts under the residual tariff item. en-us Mon, 29 Jan 1996 00:00:00 +0530 Mon, 25 Jul 2011 16:08:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84776 Countervailing duty classification of imported pre-focused bulb components depends on their actual condition under the Central Excise Tariff and the additional duty scheme. Although customs classification may treat an incomplete article as a finished article where it has the essential character of that article, that deeming approach does not apply to countervailing duty without a corresponding provision. Bulb components imported without caps and collars retain the character of parts, since those components form part of a complete bulb in trade and ordinary use. Their ability to glow when connected to power does not convert them into complete bulbs. The goods are therefore assessable as bulb parts under the residual tariff item. Case-Laws Customs Mon, 29 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84776