https://www.taxtmi.com/caselaws?id=391059 Colour television sub-assemblies cleared from the factory and needing only final fitting at the buyer's end were treated as complete colour television sets under Chapter 85. Applying Rule 2(a) of the General Rules for Interpretation, goods cleared in unassembled form but retaining the essential character of the finished article are classified as that finished article. The note states that the supplies consisted of matched cabinets, picture tubes, chassis and related components for specific sets, and that the buyer's role was limited to assembly and connection, so the goods were not mere sub-assemblies. The classification adopted by the Revenue was therefore upheld. 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 sub-assemblies cleared from the factory and needing only final fitting at the buyer's end were treated as complete colour television sets under Chapter 85. Applying Rule 2(a) of the General Rules for Interpretation, goods cleared in unassembled form but retaining the essential character of the finished article are classified as that finished article. The note states that the supplies consisted of matched cabinets, picture tubes, chassis and related components for specific sets, and that the buyer's role was limited to assembly and connection, so the goods were not mere sub-assemblies. The classification adopted by the Revenue was therefore upheld. Case-Laws Central Excise Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391059