https://www.taxtmi.com/caselaws?id=101829 The Larger Bench held that the imported components cannot be considered as complete CTV sets, as they do not meet the criteria under Rule 2(a) of the General Rules for Interpretation. The amendment to the HSN Explanatory Notes in March 1997, which made the assembly method irrelevant, was not applied retrospectively. As a result, the duty demand, confiscation, and penalties were deemed unsustainable, and the appeal by M/s. Sony India Ltd. was allowed. en-us Tue, 28 May 2002 00:00:00 +0530 Sat, 11 Feb 2012 12:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101829 The Larger Bench held that the imported components cannot be considered as complete CTV sets, as they do not meet the criteria under Rule 2(a) of the General Rules for Interpretation. The amendment to the HSN Explanatory Notes in March 1997, which made the assembly method irrelevant, was not applied retrospectively. As a result, the duty demand, confiscation, and penalties were deemed unsustainable, and the appeal by M/s. Sony India Ltd. was allowed. Case-Laws Customs Tue, 28 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101829