https://www.taxtmi.com/caselaws?id=126295 Boiler parts cleared in separate consignments were treated as a boiler in unassembled form, not as mere parts, because the supplies comprised the essential components of the complete boiler and were sent separately only for transport convenience. The Explanatory Notes to Section XVI support classification of an incomplete or unassembled machine under the heading for the complete machine when it retains the essential character of that machine. Contrary precedents were distinguished on facts, while similar classification had already been accepted in an identical dispute. On that basis, the goods were classified under Heading 8402.10 and the duty demand was dropped. en-us Tue, 31 Mar 2009 00:00:00 +0530 Wed, 13 Sep 2017 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126295 Boiler parts cleared in separate consignments were treated as a boiler in unassembled form, not as mere parts, because the supplies comprised the essential components of the complete boiler and were sent separately only for transport convenience. The Explanatory Notes to Section XVI support classification of an incomplete or unassembled machine under the heading for the complete machine when it retains the essential character of that machine. Contrary precedents were distinguished on facts, while similar classification had already been accepted in an identical dispute. On that basis, the goods were classified under Heading 8402.10 and the duty demand was dropped. Case-Laws Central Excise Tue, 31 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126295