https://www.taxtmi.com/caselaws?id=216468 Goods manufactured, matched, numbered, assembled, tested and found complete as television sets retained their character as television receivers even after being disassembled for transport. Classification under the Central Excise Tariff had to be determined by the tariff headings and Section and Chapter Notes, but Rule 2(a) applied because the goods were presented unassembled or disassembled and possessed the essential character of the finished article. Section Note 2 to Section XVI did not displace that result on these facts. The goods were therefore classifiable under Tariff Entry 8528 as television receivers, not under Tariff Entry 8529 as parts. en-us Fri, 07 Sep 2012 00:00:00 +0530 Tue, 17 Feb 2026 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216468 Goods manufactured, matched, numbered, assembled, tested and found complete as television sets retained their character as television receivers even after being disassembled for transport. Classification under the Central Excise Tariff had to be determined by the tariff headings and Section and Chapter Notes, but Rule 2(a) applied because the goods were presented unassembled or disassembled and possessed the essential character of the finished article. Section Note 2 to Section XVI did not displace that result on these facts. The goods were therefore classifiable under Tariff Entry 8528 as television receivers, not under Tariff Entry 8529 as parts. Case-Laws Central Excise Fri, 07 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216468