https://www.taxtmi.com/caselaws?id=388006 Imported goods supplied in kit or disassembled form, but having the essential character of a complete laser land leveller, were classifiable as the complete machine under Rule 2(a) of the General Rules for Interpretation read with Notes 3 and 4 to Section XVI. Simple cabling or assembly, without any manufacturing process creating a new product, did not disqualify the goods from the exemption entry under Notification No. 12/2012-Cus. The Department also failed to establish manufacture as a basis to deny the concessional rate, so the notification benefit remained available. en-us Tue, 15 Oct 2019 00:00:00 +0530 Wed, 06 Nov 2019 11:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388006 Imported goods supplied in kit or disassembled form, but having the essential character of a complete laser land leveller, were classifiable as the complete machine under Rule 2(a) of the General Rules for Interpretation read with Notes 3 and 4 to Section XVI. Simple cabling or assembly, without any manufacturing process creating a new product, did not disqualify the goods from the exemption entry under Notification No. 12/2012-Cus. The Department also failed to establish manufacture as a basis to deny the concessional rate, so the notification benefit remained available. Case-Laws Customs Tue, 15 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388006