https://www.taxtmi.com/caselaws?id=92395 Rolling mills and galvanising lines cleared from the factory in segments for transport and installation retained the essential character of complete machinery. Rule 2(a) treats incomplete or unassembled articles as the complete article where they have that essential character, and Note 4 to Section XVI supports classification of components that function together under the relevant machine heading. Because the machinery's size, weight and construction made single-piece removal impracticable, segmented contractual supply did not convert it into mere parts for excise purposes. The goods were therefore classifiable as complete machines rather than parts, and the higher duty demand was unsustainable. en-us Wed, 18 Aug 1999 00:00:00 +0530 Fri, 24 May 2019 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92395 Rolling mills and galvanising lines cleared from the factory in segments for transport and installation retained the essential character of complete machinery. Rule 2(a) treats incomplete or unassembled articles as the complete article where they have that essential character, and Note 4 to Section XVI supports classification of components that function together under the relevant machine heading. Because the machinery's size, weight and construction made single-piece removal impracticable, segmented contractual supply did not convert it into mere parts for excise purposes. The goods were therefore classifiable as complete machines rather than parts, and the higher duty demand was unsustainable. Case-Laws Central Excise Wed, 18 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92395