https://www.taxtmi.com/caselaws?id=355691 Boiler components cleared in an unassembled state were classified by reference to their essential character and whether they formed an incomplete machine with the features of the complete boiler. Applying the technical distinction between essential components and auxiliary accessories, and the HSN explanatory note on unassembled machines, the Supreme Court treated the essential boiler parts as the machine itself rather than separate parts. The resulting classification under sub-heading 8402.10 was upheld, and the competing classification under sub-heading 8402.90 was rejected. en-us Wed, 07 Feb 2018 00:00:00 +0530 Thu, 26 Apr 2018 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355691 Boiler components cleared in an unassembled state were classified by reference to their essential character and whether they formed an incomplete machine with the features of the complete boiler. Applying the technical distinction between essential components and auxiliary accessories, and the HSN explanatory note on unassembled machines, the Supreme Court treated the essential boiler parts as the machine itself rather than separate parts. The resulting classification under sub-heading 8402.10 was upheld, and the competing classification under sub-heading 8402.90 was rejected. Case-Laws Central Excise Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355691