https://www.taxtmi.com/caselaws?id=758327 Rule 2(a) of the General Rules for the Interpretation of the Import Tariff treats incomplete or unassembled goods as the finished article if they retain its essential character. Imported kettle components comprising the main functional parts of an electric kettle, including the body, heating element, lid and thermostat, were held to possess that essential character. The fact that some ancillary items such as wire, plug, screw and sensor were procured separately did not change the classification, because those items were treated as supplementary features. The goods were therefore classifiable as an electric kettle and not merely as parts of a kettle. en-us Mon, 09 Sep 2024 00:00:00 +0530 Tue, 10 Sep 2024 12:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758327 Rule 2(a) of the General Rules for the Interpretation of the Import Tariff treats incomplete or unassembled goods as the finished article if they retain its essential character. Imported kettle components comprising the main functional parts of an electric kettle, including the body, heating element, lid and thermostat, were held to possess that essential character. The fact that some ancillary items such as wire, plug, screw and sensor were procured separately did not change the classification, because those items were treated as supplementary features. The goods were therefore classifiable as an electric kettle and not merely as parts of a kettle. Case-Laws Customs Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758327