https://www.taxtmi.com/caselaws?id=97889 Imported copier consignments may be classified as complete photocopier machines under Rule 2(a) when, despite incomplete presentation, they retain the essential character of the finished article; the article states that this applied where most parts were present and missing parts were found in the consignment. It also notes that, where the declared description does not match the goods on examination, the declared transaction value need not be accepted and valuation may proceed on a residual method under Section 14 and the Valuation Rules. The discussed result was that classification and valuation were upheld, while fine and penalty were reduced on the facts. en-us Tue, 29 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 14:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97889 Imported copier consignments may be classified as complete photocopier machines under Rule 2(a) when, despite incomplete presentation, they retain the essential character of the finished article; the article states that this applied where most parts were present and missing parts were found in the consignment. It also notes that, where the declared description does not match the goods on examination, the declared transaction value need not be accepted and valuation may proceed on a residual method under Section 14 and the Valuation Rules. The discussed result was that classification and valuation were upheld, while fine and penalty were reduced on the facts. Case-Laws Customs Tue, 29 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97889