https://www.taxtmi.com/caselaws?id=87791 Rule 2(a) applies only where imported goods, presented as an incomplete or unfinished article, have the essential character of the finished article. Stereo zoom binocular heads, eyepieces and ring illuminators presented as separate component parts of a stereo zoom microscope do not meet that test merely because they may be used to assemble one. Classification must assess the goods' nature, shape, bulk, quantity, weight and value to determine whether they approximate the finished article's form and are usable only for completion into it. Separate components were therefore eligible for the customs-notification benefit rather than treatment as an incomplete microscope. en-us Wed, 30 Jul 1997 00:00:00 +0530 Tue, 13 Sep 2011 10:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87791 Rule 2(a) applies only where imported goods, presented as an incomplete or unfinished article, have the essential character of the finished article. Stereo zoom binocular heads, eyepieces and ring illuminators presented as separate component parts of a stereo zoom microscope do not meet that test merely because they may be used to assemble one. Classification must assess the goods' nature, shape, bulk, quantity, weight and value to determine whether they approximate the finished article's form and are usable only for completion into it. Separate components were therefore eligible for the customs-notification benefit rather than treatment as an incomplete microscope. Case-Laws Customs Wed, 30 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87791