https://www.taxtmi.com/caselaws?id=386032 Imported rotors, stators, down case, top case and down rod were treated as an unassembled ceiling fan having the essential character of the finished article, so classification followed Rule 2(a) of the General Rules for Interpretation and heading 84.14 applied rather than heading 85.03. Section XVI Note 2 and the HSN notes on motor parts were read subject to that rule, and the cited motor and pump decisions were distinguished on their facts. On the penal side, the classification dispute was interpretational and no deliberate misdeclaration was established; confiscation, redemption fine and penalties were therefore not sustained. en-us Wed, 18 Sep 2019 00:00:00 +0530 Wed, 28 Jan 2026 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386032 Imported rotors, stators, down case, top case and down rod were treated as an unassembled ceiling fan having the essential character of the finished article, so classification followed Rule 2(a) of the General Rules for Interpretation and heading 84.14 applied rather than heading 85.03. Section XVI Note 2 and the HSN notes on motor parts were read subject to that rule, and the cited motor and pump decisions were distinguished on their facts. On the penal side, the classification dispute was interpretational and no deliberate misdeclaration was established; confiscation, redemption fine and penalties were therefore not sustained. Case-Laws Customs Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386032