https://www.taxtmi.com/caselaws?id=258569 Imported consignments described as connectors in CKD or unassembled form were treated as connectors for tariff purposes because the goods consisted of parts capable of simple assembly into complete connector sets. Rule 2(a) of the General Rules for Interpretation applied where each package contained parts of a complete connector, and the earlier adjudication and re-examination did not displace that factual position. On that basis, the exemption under Notification No. 21/2002-Cus was available and denial of the benefit was not justified. en-us Wed, 11 Mar 2015 00:00:00 +0530 Thu, 31 Dec 2015 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258569 Imported consignments described as connectors in CKD or unassembled form were treated as connectors for tariff purposes because the goods consisted of parts capable of simple assembly into complete connector sets. Rule 2(a) of the General Rules for Interpretation applied where each package contained parts of a complete connector, and the earlier adjudication and re-examination did not displace that factual position. On that basis, the exemption under Notification No. 21/2002-Cus was available and denial of the benefit was not justified. Case-Laws Customs Wed, 11 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258569