https://www.taxtmi.com/caselaws?id=94112 Reconditioned photocopier parts could not be classified as complete photocopiers under Rule 2(a) because the consignments together comprised only about 75 to 80 per cent of the required components and did not themselves constitute a complete machine. The classification adopted as photocopiers was therefore incorrect. Valuation based on the price of a full machine was unsustainable because the goods were admitted to be parts, no acceptable basis was shown for rejecting the declared transaction value, and no contemporaneous comparable imports were relied on. Misdeclaration, confiscation, penalties and the enhanced duty demand accordingly could not stand. en-us Fri, 29 Sep 2000 00:00:00 +0530 Sat, 19 Nov 2011 11:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94112 Reconditioned photocopier parts could not be classified as complete photocopiers under Rule 2(a) because the consignments together comprised only about 75 to 80 per cent of the required components and did not themselves constitute a complete machine. The classification adopted as photocopiers was therefore incorrect. Valuation based on the price of a full machine was unsustainable because the goods were admitted to be parts, no acceptable basis was shown for rejecting the declared transaction value, and no contemporaneous comparable imports were relied on. Misdeclaration, confiscation, penalties and the enhanced duty demand accordingly could not stand. Case-Laws Customs Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94112