https://www.taxtmi.com/caselaws?id=165827 Projector heads, sound heads and arc lamps cleared together were held to be classifiable as parts of a cinematograph projector under Item 37B(b), not as a complete cinematograph projector under Item 37B(a). Classification depended on whether the goods cleared constituted a complete projector, assembled or unassembled, and these items alone did not form a complete or functional projector. The remaining components were necessary for operation and were not mere accessories, so their absence prevented classification as the finished article. The notifications relied upon did not change this position. en-us Mon, 21 Sep 1981 00:00:00 +0530 Wed, 13 Aug 2014 11:02:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165827 Projector heads, sound heads and arc lamps cleared together were held to be classifiable as parts of a cinematograph projector under Item 37B(b), not as a complete cinematograph projector under Item 37B(a). Classification depended on whether the goods cleared constituted a complete projector, assembled or unassembled, and these items alone did not form a complete or functional projector. The remaining components were necessary for operation and were not mere accessories, so their absence prevented classification as the finished article. The notifications relied upon did not change this position. Case-Laws Central Excise Mon, 21 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165827