https://www.taxtmi.com/caselaws?id=420280 For tariff classification, the specific headings and Section Note 2 to Section XVI must be applied before invoking Rule 2(a) of the Interpretative Rules. Where the goods cleared are TV chassis and sub-assemblies, and not complete colour television receivers ready for use, they remain parts of CTVs under sub-heading 8529.00. The entry for complete colour television receivers under sub-heading 8528.00 and Notification No. 6/2002-CE does not apply merely because the goods are intended for later assembly. The decision distinguishes cases involving fully assembled, tested and then disassembled television sets. en-us Mon, 28 Mar 2022 00:00:00 +0530 Wed, 21 Jun 2023 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420280 For tariff classification, the specific headings and Section Note 2 to Section XVI must be applied before invoking Rule 2(a) of the Interpretative Rules. Where the goods cleared are TV chassis and sub-assemblies, and not complete colour television receivers ready for use, they remain parts of CTVs under sub-heading 8529.00. The entry for complete colour television receivers under sub-heading 8528.00 and Notification No. 6/2002-CE does not apply merely because the goods are intended for later assembly. The decision distinguishes cases involving fully assembled, tested and then disassembled television sets. Case-Laws Central Excise Mon, 28 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420280