https://www.taxtmi.com/circulars?id=5633 Where imported parts, though disassembled, possess the essential characteristics of the finished article when assembled, they must be classified as the finished article; absent demonstrable indigenisation of major components, Central Excise should issue show cause notices to the Commissioner of Customs of the port of import, forward copies to the concerned Customs House, re examine assessable value for Central Excise, and report detected cases to the Board with intimation to the Director General (Anti Evasion). en-us Thu, 18 Dec 1997 00:00:00 +0530 Sat, 28 Feb 2009 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5633 Where imported parts, though disassembled, possess the essential characteristics of the finished article when assembled, they must be classified as the finished article; absent demonstrable indigenisation of major components, Central Excise should issue show cause notices to the Commissioner of Customs of the port of import, forward copies to the concerned Customs House, re examine assessable value for Central Excise, and report detected cases to the Board with intimation to the Director General (Anti Evasion). Circulars Central Excise Thu, 18 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5633