https://www.taxtmi.com/caselaws?id=90888 The video deck did not acquire the essential characteristics of a complete VCR because it could not perform basic recording and playback functions without missing modules such as the tuner, timer/controller, and memory/display blocks. On those facts, Rule 2(a) could not be invoked to treat it as a complete article under Heading 8521. Classification had to follow Rule 1 and the specific tariff entry for component parts and accessories, so the product remained classifiable under Heading 8522 as a component part/sub-assembly rather than a complete VCR. en-us Thu, 04 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 12:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90888 The video deck did not acquire the essential characteristics of a complete VCR because it could not perform basic recording and playback functions without missing modules such as the tuner, timer/controller, and memory/display blocks. On those facts, Rule 2(a) could not be invoked to treat it as a complete article under Heading 8521. Classification had to follow Rule 1 and the specific tariff entry for component parts and accessories, so the product remained classifiable under Heading 8522 as a component part/sub-assembly rather than a complete VCR. Case-Laws Central Excise Thu, 04 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90888