https://www.taxtmi.com/circulars?id=994 Treatment of imported CTV components as complete television sets applies only when imports require solely assembly operations and retain the essential characteristic of the finished article. Components subjected to further working operations to reach finished state-for example, populating bare PCBs and other elaborate manufacturing processes-should not be assessed as complete articles. Field officers are directed to consider the extent of on-site manufacturing work when classifying such imports. en-us Tue, 30 Sep 1997 00:00:00 +0530 Thu, 31 Jul 2025 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=994 Treatment of imported CTV components as complete television sets applies only when imports require solely assembly operations and retain the essential characteristic of the finished article. Components subjected to further working operations to reach finished state-for example, populating bare PCBs and other elaborate manufacturing processes-should not be assessed as complete articles. Field officers are directed to consider the extent of on-site manufacturing work when classifying such imports. Circulars Customs Tue, 30 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=994