https://www.taxtmi.com/caselaws?id=107127 Goods cleared as a complete machine in CKD condition are assessable as a machine, even if transported in knocked-down form; if only rolls or other components are cleared separately, they are classifiable as parts. The record was considered insufficient to determine the exact contractual arrangement and the true nature of the clearances, so the existing classification could not be sustained on the available material. The matter was therefore remanded for fresh verification of the contracts, clearances, and duty basis before final classification. en-us Mon, 16 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 17:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107127 Goods cleared as a complete machine in CKD condition are assessable as a machine, even if transported in knocked-down form; if only rolls or other components are cleared separately, they are classifiable as parts. The record was considered insufficient to determine the exact contractual arrangement and the true nature of the clearances, so the existing classification could not be sustained on the available material. The matter was therefore remanded for fresh verification of the contracts, clearances, and duty basis before final classification. Case-Laws Central Excise Mon, 16 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107127