https://www.taxtmi.com/caselaws?id=263131 Tariff classification must be determined from the condition of the imported goods at the time of importation, not from the importer's intended use or post-importation assembly. Imported second-hand embroidery machines accompanied by separate Jacquard Control Device Reading Systems were not treated as "computerised embroidery machines" for concessional benefit because the devices were fitted only after customs clearance. General Interpretative Rule 2(a) applies only to complete articles imported unassembled or disassembled, or to incomplete articles already having the essential character of the finished goods; it does not extend to goods that require further working after import to acquire the claimed character. en-us Wed, 22 Jul 2015 00:00:00 +0530 Mon, 05 Oct 2015 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263131 Tariff classification must be determined from the condition of the imported goods at the time of importation, not from the importer's intended use or post-importation assembly. Imported second-hand embroidery machines accompanied by separate Jacquard Control Device Reading Systems were not treated as "computerised embroidery machines" for concessional benefit because the devices were fitted only after customs clearance. General Interpretative Rule 2(a) applies only to complete articles imported unassembled or disassembled, or to incomplete articles already having the essential character of the finished goods; it does not extend to goods that require further working after import to acquire the claimed character. Case-Laws Customs Wed, 22 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263131