https://www.taxtmi.com/caselaws?id=114654 The tribunal ruled that imported components for an electronic calculator did not qualify as a complete calculator under Rule 2(a) of Interpretative Rules due to undergoing further manufacturing processes, classifying them as semi-finished components under heading 84.73. Additionally, all components imported in a knocked-down condition were deemed to constitute an electronic calculator, following precedents and rejecting the argument that subsequent processing completed semi-finished components. The Revenue's appeal was allowed, setting aside the CC (Appeals) order and confirming the Addl. Commissioner's classification decision. en-us Fri, 29 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 16:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114654 The tribunal ruled that imported components for an electronic calculator did not qualify as a complete calculator under Rule 2(a) of Interpretative Rules due to undergoing further manufacturing processes, classifying them as semi-finished components under heading 84.73. Additionally, all components imported in a knocked-down condition were deemed to constitute an electronic calculator, following precedents and rejecting the argument that subsequent processing completed semi-finished components. The Revenue's appeal was allowed, setting aside the CC (Appeals) order and confirming the Addl. Commissioner's classification decision. Case-Laws Customs Fri, 29 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114654