https://www.taxtmi.com/caselaws?id=87791 Rule 2(a) applies only where imported goods are presented as an incomplete or unfinished article having the essential character of the finished article. Separate component parts, such as a stereo zoom binocular head, eyepieces and ring illuminator, cannot be treated as a complete microscope merely because they may be used to assemble one. The classification must consider the article's form, bulk, quantity, weight and value to determine whether it has the approximate shape or outline of the finished product. On that basis, the goods were not covered by Rule 2(a) as an incomplete microscope and fell within the benefit of Notification No. 66/88-Cus., dated 1-3-1988. 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 are presented as an incomplete or unfinished article having the essential character of the finished article. Separate component parts, such as a stereo zoom binocular head, eyepieces and ring illuminator, cannot be treated as a complete microscope merely because they may be used to assemble one. The classification must consider the article's form, bulk, quantity, weight and value to determine whether it has the approximate shape or outline of the finished product. On that basis, the goods were not covered by Rule 2(a) as an incomplete microscope and fell within the benefit of Notification No. 66/88-Cus., dated 1-3-1988. Case-Laws Customs Wed, 30 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87791