https://www.taxtmi.com/caselaws?id=426634 Classification under the Central Excise Tariff must be determined first from the heading terms and the relevant section notes; interpretative Rule 2(a) applies only where incomplete or unfinished goods have the essential character of the complete article. On the stated facts, the cleared sub-assemblies and parts of colour television sets did not contain all essential components together in each consignment, so they could not be treated as complete television sets under Heading 85.28. Section Note 2 to Section XVI required classification of the goods as parts and sub-assemblies under Heading 85.29. The duty demand and consequential penalties, being founded on the rejected classification, were unsustainable. en-us Thu, 18 Aug 2022 00:00:00 +0530 Tue, 23 Aug 2022 08:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426634 Classification under the Central Excise Tariff must be determined first from the heading terms and the relevant section notes; interpretative Rule 2(a) applies only where incomplete or unfinished goods have the essential character of the complete article. On the stated facts, the cleared sub-assemblies and parts of colour television sets did not contain all essential components together in each consignment, so they could not be treated as complete television sets under Heading 85.28. Section Note 2 to Section XVI required classification of the goods as parts and sub-assemblies under Heading 85.29. The duty demand and consequential penalties, being founded on the rejected classification, were unsustainable. Case-Laws Central Excise Thu, 18 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426634