https://www.taxtmi.com/caselaws?id=102526 Rule 2(a) applies only when imported incomplete or unassembled goods have the essential character of the complete article. Here, the consignments contained only certain television components, while key items such as picture tubes, cabinets and speakers were not imported and had to be sourced locally. On those facts, the goods did not assume the approximate shape, outline or essential character of a colour television set, and the imported items were classifiable only as parts. Authorities relying on cases involving imports that substantially constituted the complete machine were distinguishable on facts. en-us Fri, 26 Jul 2002 00:00:00 +0530 Wed, 15 Feb 2012 12:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102526 Rule 2(a) applies only when imported incomplete or unassembled goods have the essential character of the complete article. Here, the consignments contained only certain television components, while key items such as picture tubes, cabinets and speakers were not imported and had to be sourced locally. On those facts, the goods did not assume the approximate shape, outline or essential character of a colour television set, and the imported items were classifiable only as parts. Authorities relying on cases involving imports that substantially constituted the complete machine were distinguishable on facts. Case-Laws Customs Fri, 26 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102526