https://www.taxtmi.com/caselaws?id=120225 Goods cleared as parts and components for supply, erection, assembly and commissioning of lifts and escalators were classifiable by their condition at removal from the factory, not by the eventual contract for installation at the customer's site. Section Note 2(a) of Section XVI required classification under the specific heading applicable to the goods as manufactured and cleared. As the appellant removed parts rather than complete lifts or escalators, the single contract for supply and erection did not alter their character. The goods were therefore correctly classified under Heading 8431 as parts suitable for use with such machinery, and not under Heading 8428 as complete lifts or escalators. en-us Fri, 08 Dec 2006 00:00:00 +0530 Sat, 10 Feb 2024 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120225 Goods cleared as parts and components for supply, erection, assembly and commissioning of lifts and escalators were classifiable by their condition at removal from the factory, not by the eventual contract for installation at the customer's site. Section Note 2(a) of Section XVI required classification under the specific heading applicable to the goods as manufactured and cleared. As the appellant removed parts rather than complete lifts or escalators, the single contract for supply and erection did not alter their character. The goods were therefore correctly classified under Heading 8431 as parts suitable for use with such machinery, and not under Heading 8428 as complete lifts or escalators. Case-Laws Central Excise Fri, 08 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120225