https://www.taxtmi.com/caselaws?id=325012 PVC doors and windows cleared in unassembled form, together with profiles, channels and accessories for site assembly, are to be classified as the complete article under Rule 2(a) where they possess the essential character of finished doors and windows. The records showed that the goods were not mere running lengths or generic intermediate inputs, but specified sets intended for simple fixing at the customer's premises. On that basis, sub-heading 3925.20 applied and sub-heading 3925.99 did not, with the classification issue resolved in favour of the assessee. en-us Fri, 05 Feb 2016 00:00:00 +0530 Mon, 17 Oct 2016 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325012 PVC doors and windows cleared in unassembled form, together with profiles, channels and accessories for site assembly, are to be classified as the complete article under Rule 2(a) where they possess the essential character of finished doors and windows. The records showed that the goods were not mere running lengths or generic intermediate inputs, but specified sets intended for simple fixing at the customer's premises. On that basis, sub-heading 3925.20 applied and sub-heading 3925.99 did not, with the classification issue resolved in favour of the assessee. Case-Laws Central Excise Fri, 05 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325012