https://www.taxtmi.com/caselaws?id=84776 Imported pre-focused bulb parts cleared without caps and collars were not assessable as complete bulbs for countervailing duty. Although customs classification may treat an incomplete article as the finished article where it has the essential character of that article, the additional duty regime required assessment under the Central Excise Tariff on the goods' actual condition unless a corresponding deeming provision applied. Because the missing caps and collars were integral to the complete bulb in trade and ordinary use, the goods retained the character of parts, even though they could glow when connected to power. The articles were therefore classifiable as 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 Imported pre-focused bulb parts cleared without caps and collars were not assessable as complete bulbs for countervailing duty. Although customs classification may treat an incomplete article as the finished article where it has the essential character of that article, the additional duty regime required assessment under the Central Excise Tariff on the goods' actual condition unless a corresponding deeming provision applied. Because the missing caps and collars were integral to the complete bulb in trade and ordinary use, the goods retained the character of parts, even though they could glow when connected to power. The articles were therefore classifiable as parts under the residual tariff item. Case-Laws Customs Mon, 29 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84776