https://www.taxtmi.com/caselaws?id=112541 Rule 2(a) of the General Rules for the Interpretation of the Customs Tariff applies only where unassembled or incomplete goods, as presented, have the essential character of the complete article; on the record, the imported items were not proved to be complete machines in SKD condition and were accepted as parts. The customs demand, valuation enhancement and penalties also failed because the show cause notice was issued long after import, there was no proof of suppression or concealment to justify the extended limitation period, and the rejected premise of complete-machine import could not support revaluation on the basis of comparable finished goods. en-us Thu, 15 Jul 2004 00:00:00 +0530 Mon, 30 Apr 2012 15:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112541 Rule 2(a) of the General Rules for the Interpretation of the Customs Tariff applies only where unassembled or incomplete goods, as presented, have the essential character of the complete article; on the record, the imported items were not proved to be complete machines in SKD condition and were accepted as parts. The customs demand, valuation enhancement and penalties also failed because the show cause notice was issued long after import, there was no proof of suppression or concealment to justify the extended limitation period, and the rejected premise of complete-machine import could not support revaluation on the basis of comparable finished goods. Case-Laws Customs Thu, 15 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112541