https://www.taxtmi.com/caselaws?id=32540 The steel plates, described as a shipbuilding kit, were classified as "parts of hulls" under tariff item 7308 90 30. The classification was based on the actual condition of the goods at the time of clearance and relevant chapter notes and tariff descriptions. The applicant's arguments based on Rule 2(a) of the Rules of Interpretation and judicial precedents were deemed inapplicable. The ruling was pronounced on February 13, 2009, determining the classification under the Central Excise Tariff Act. en-us Fri, 13 Feb 2009 00:00:00 +0530 Sat, 22 Aug 2009 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32540 The steel plates, described as a shipbuilding kit, were classified as "parts of hulls" under tariff item 7308 90 30. The classification was based on the actual condition of the goods at the time of clearance and relevant chapter notes and tariff descriptions. The applicant's arguments based on Rule 2(a) of the Rules of Interpretation and judicial precedents were deemed inapplicable. The ruling was pronounced on February 13, 2009, determining the classification under the Central Excise Tariff Act. Case-Laws Central Excise Fri, 13 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32540