https://www.taxtmi.com/caselaws?id=97254 Turbine components cleared from the factory, together with bought-out parts supplied directly to the site, were examined for classification under Interpretative Rule 2(a). The Tribunal noted that treatment as turbines removed unassembled requires all necessary components to be capable of assembly from the factory clearances, and distinguished cases where the complete set of parts had been removed. Because the facts appeared similar to prior decisions but conflicted with a coordinate Bench view on the application of Rule 2(a), the Tribunal referred the classification issue to a Larger Bench without deciding the merits. en-us Tue, 28 Aug 2001 00:00:00 +0530 Mon, 16 Jan 2012 10:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97254 Turbine components cleared from the factory, together with bought-out parts supplied directly to the site, were examined for classification under Interpretative Rule 2(a). The Tribunal noted that treatment as turbines removed unassembled requires all necessary components to be capable of assembly from the factory clearances, and distinguished cases where the complete set of parts had been removed. Because the facts appeared similar to prior decisions but conflicted with a coordinate Bench view on the application of Rule 2(a), the Tribunal referred the classification issue to a Larger Bench without deciding the merits. Case-Laws Central Excise Tue, 28 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97254