https://www.taxtmi.com/caselaws?id=760758 Imported television parts were treated as separate components classifiable under different headings, not as a complete television in semi-knockdown condition. On the facts, the record did not show that all parts of a finished television had been imported together, and assembly of the imported components into a television was held to amount to manufacture. The denial of concessional duty benefit was therefore based on an incorrect assumption that no new product emerged, and the issue was decided in favour of the respondent. en-us Wed, 23 Oct 2024 00:00:00 +0530 Fri, 25 Oct 2024 20:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760758 Imported television parts were treated as separate components classifiable under different headings, not as a complete television in semi-knockdown condition. On the facts, the record did not show that all parts of a finished television had been imported together, and assembly of the imported components into a television was held to amount to manufacture. The denial of concessional duty benefit was therefore based on an incorrect assumption that no new product emerged, and the issue was decided in favour of the respondent. Case-Laws Customs Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760758