https://www.taxtmi.com/caselaws?id=124329 Paper making machinery cleared in segments against a single purchase order remained classifiable as the complete machine under SH 8439.10 because the transaction showed supply of the machine as such, not isolated parts. The record did not indicate that the entire machine could be manufactured and removed in one piece, and trade practice for large machinery supported piecemeal clearance under one duty-paying document. Rule 2(a) of the Interpretative Rules and Note 5 to Section XVI were held inapplicable on these facts. The goods were therefore correctly classified as paper making machinery, not parts under SH 8439.90, and the Revenue's challenge failed. en-us Mon, 20 Oct 2008 00:00:00 +0530 Fri, 28 Sep 2012 10:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124329 Paper making machinery cleared in segments against a single purchase order remained classifiable as the complete machine under SH 8439.10 because the transaction showed supply of the machine as such, not isolated parts. The record did not indicate that the entire machine could be manufactured and removed in one piece, and trade practice for large machinery supported piecemeal clearance under one duty-paying document. Rule 2(a) of the Interpretative Rules and Note 5 to Section XVI were held inapplicable on these facts. The goods were therefore correctly classified as paper making machinery, not parts under SH 8439.90, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 20 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124329