https://www.taxtmi.com/caselaws?id=88145 Rule 2(a) applies only where incomplete or unfinished goods already possess the essential character of the finished article. Slitted cotton fabrics intended for typewriter ribbons still required glueing, stamping, inking and packing before becoming ribbons, and those essential processes were carried out after clearance at the recipient's factory. On that basis, the goods as cleared did not acquire the essential character of typewriter ribbons under Tariff Heading 96.12, so they were not classifiable as finished ribbons and the duty demand on that basis was said to fail. en-us Mon, 02 Feb 1998 00:00:00 +0530 Thu, 15 Sep 2011 13:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88145 Rule 2(a) applies only where incomplete or unfinished goods already possess the essential character of the finished article. Slitted cotton fabrics intended for typewriter ribbons still required glueing, stamping, inking and packing before becoming ribbons, and those essential processes were carried out after clearance at the recipient's factory. On that basis, the goods as cleared did not acquire the essential character of typewriter ribbons under Tariff Heading 96.12, so they were not classifiable as finished ribbons and the duty demand on that basis was said to fail. Case-Laws Central Excise Mon, 02 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88145