https://www.taxtmi.com/caselaws?id=435990 Rule 2(a) treats an incomplete or unassembled article as the finished article where, as presented, it has the essential character of that article. On that basis, CKD/SKD air-conditioner kits, with capacitors procured locally and assembled in India, were classified as air-conditioners under Heading 8415 because the imported goods already possessed the character of the finished machine. Separately, where Heat Exchange Unit parts were imported together on a standalone basis, they were treated as specially designed components for use in air-conditioners and classified as parts of air-conditioners under sub-heading 8415 90 00. The classification depended on how the goods were presented at import: as the complete machine or as distinct parts. en-us Tue, 30 Aug 2022 00:00:00 +0530 Fri, 31 Mar 2023 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435990 Rule 2(a) treats an incomplete or unassembled article as the finished article where, as presented, it has the essential character of that article. On that basis, CKD/SKD air-conditioner kits, with capacitors procured locally and assembled in India, were classified as air-conditioners under Heading 8415 because the imported goods already possessed the character of the finished machine. Separately, where Heat Exchange Unit parts were imported together on a standalone basis, they were treated as specially designed components for use in air-conditioners and classified as parts of air-conditioners under sub-heading 8415 90 00. The classification depended on how the goods were presented at import: as the complete machine or as distinct parts. Case-Laws Customs Tue, 30 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435990