https://www.taxtmi.com/caselaws?id=758327 CESTAT NEW DELHI upheld classification of imported electric kettle components under CTI 8516 71 00 as complete kettle rather than parts under CTI 8516 90 00. The tribunal applied GIR 2(a), ruling that imported plastic body, heating element, lid, and thermostat constitute essential characteristics of complete electric kettle despite missing domestically-sourced sensor and minor components like screws and wires. Commissioner (Appeals) erred by requiring all parts to be imported together for complete article classification. CESTAT set aside appellate order, restored Deputy Commissioner's original classification, and allowed revenue's appeal. en-us Mon, 09 Sep 2024 00:00:00 +0530 Tue, 10 Sep 2024 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758327 CESTAT NEW DELHI upheld classification of imported electric kettle components under CTI 8516 71 00 as complete kettle rather than parts under CTI 8516 90 00. The tribunal applied GIR 2(a), ruling that imported plastic body, heating element, lid, and thermostat constitute essential characteristics of complete electric kettle despite missing domestically-sourced sensor and minor components like screws and wires. Commissioner (Appeals) erred by requiring all parts to be imported together for complete article classification. CESTAT set aside appellate order, restored Deputy Commissioner's original classification, and allowed revenue's appeal. Case-Laws Customs Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758327