https://www.taxtmi.com/caselaws?id=352685 Goods manufactured, numbered and cleared as matching sub-assemblies and chassis were treated as complete television receivers in unassembled form, so classification under CETH 8528 was upheld rather than as parts under CETH 8529. Rule 2(a) of the Interpretative Rules applied because the goods had the essential character of complete articles, and the earlier Supreme Court ruling in the appellant's own case was followed. The challenge to limitation also failed because the later notices rested on a distinct factual foundation disclosed by investigation and involved misstatement about the manner of clearance and classification. The extended period was therefore validly invoked, and the appeals were dismissed. en-us Tue, 19 Dec 2017 00:00:00 +0530 Thu, 28 Jun 2018 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352685 Goods manufactured, numbered and cleared as matching sub-assemblies and chassis were treated as complete television receivers in unassembled form, so classification under CETH 8528 was upheld rather than as parts under CETH 8529. Rule 2(a) of the Interpretative Rules applied because the goods had the essential character of complete articles, and the earlier Supreme Court ruling in the appellant's own case was followed. The challenge to limitation also failed because the later notices rested on a distinct factual foundation disclosed by investigation and involved misstatement about the manner of clearance and classification. The extended period was therefore validly invoked, and the appeals were dismissed. Case-Laws Central Excise Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352685