https://www.taxtmi.com/caselaws?id=391059 Colour television components cleared in matched quantities, including cabinet assemblies, picture tubes and chassis, possessed the essential character of complete television sets. Under Rule 2(a) of the General Rules for Interpretation of the Central Excise Tariff, goods presented unassembled or disassembled are classified as the complete article where only fitting and connection remain and no substantial manufacturing occurs at the buyer's premises. Consequently, the clearances were classifiable as complete colour television sets under Chapter 85 rather than as sub-assemblies, and the Revenue's classification was sustained. en-us Fri, 10 Jan 2020 00:00:00 +0530 Sat, 18 Jan 2020 12:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391059 Colour television components cleared in matched quantities, including cabinet assemblies, picture tubes and chassis, possessed the essential character of complete television sets. Under Rule 2(a) of the General Rules for Interpretation of the Central Excise Tariff, goods presented unassembled or disassembled are classified as the complete article where only fitting and connection remain and no substantial manufacturing occurs at the buyer's premises. Consequently, the clearances were classifiable as complete colour television sets under Chapter 85 rather than as sub-assemblies, and the Revenue's classification was sustained. Case-Laws Central Excise Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391059