https://www.taxtmi.com/caselaws?id=107388 Goods assembled in the assessee's factory and cleared after compatibility and performance testing were treated as complete television sets, not mere parts, for Central Excise Tariff classification. The factual finding that the assembled goods were capable of performing the function of a television set was not successfully challenged, and that conclusion controlled the classification. The later receipt of the goods in another factory for limited finishing or testing did not change their character at the time of clearance. The goods were therefore correctly classified as complete television sets. en-us Tue, 01 Apr 2003 00:00:00 +0530 Thu, 22 Mar 2012 11:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107388 Goods assembled in the assessee's factory and cleared after compatibility and performance testing were treated as complete television sets, not mere parts, for Central Excise Tariff classification. The factual finding that the assembled goods were capable of performing the function of a television set was not successfully challenged, and that conclusion controlled the classification. The later receipt of the goods in another factory for limited finishing or testing did not change their character at the time of clearance. The goods were therefore correctly classified as complete television sets. Case-Laws Central Excise Tue, 01 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107388