https://www.taxtmi.com/caselaws?id=89843 The dispute in this case centered around the classification of parts of cement making machinery for duty calculation. The Commissioner ruled that the machinery parts should be assessed as a complete machinery in knocked down condition, based on the contract with the purchaser and invoices indicating clearance of part consignments. Referring to Rule 2(a) of the Rules for Interpretation, the Commissioner held that incomplete goods with the essential character of complete goods should be classified as complete goods, not parts. As a result, the appeal was allowed, and the lower authority's order was set aside. en-us Fri, 28 Aug 1998 00:00:00 +0530 Sat, 01 Oct 2011 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89843 The dispute in this case centered around the classification of parts of cement making machinery for duty calculation. The Commissioner ruled that the machinery parts should be assessed as a complete machinery in knocked down condition, based on the contract with the purchaser and invoices indicating clearance of part consignments. Referring to Rule 2(a) of the Rules for Interpretation, the Commissioner held that incomplete goods with the essential character of complete goods should be classified as complete goods, not parts. As a result, the appeal was allowed, and the lower authority's order was set aside. Case-Laws Central Excise Fri, 28 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89843