https://www.taxtmi.com/caselaws?id=105301 Imported side panels with control knobs were held not to have acquired the essential character of a complete portable gas stove because key components such as the burner, drip pan and pan supports were still missing. Rule 2(a) of the Interpretative Rules could not therefore be used to classify the goods as the finished stove. The goods remained mere parts of a gas stove and could not be treated as the complete article for import licensing purposes. On that basis, the confiscation and penalty were unsustainable. en-us Fri, 07 Sep 2001 00:00:00 +0530 Mon, 05 Mar 2012 11:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105301 Imported side panels with control knobs were held not to have acquired the essential character of a complete portable gas stove because key components such as the burner, drip pan and pan supports were still missing. Rule 2(a) of the Interpretative Rules could not therefore be used to classify the goods as the finished stove. The goods remained mere parts of a gas stove and could not be treated as the complete article for import licensing purposes. On that basis, the confiscation and penalty were unsustainable. Case-Laws Customs Fri, 07 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105301