https://www.taxtmi.com/caselaws?id=762716 Rule 2(a) of the General Rules for Interpretation applies only where imported goods, as presented, have the essential character of the complete article; on the stated facts, the goods were treated as television parts and panels, not complete television sets, because the department did not prove a complete CKD/SKD kit or discharge its burden with cogent technical evidence. The exemption for LCD, LED or OLED panels used in television manufacture was therefore available. Allegations of undervaluation and Samsung branding also failed because electronic proforma invoices, without contemporaneous import data or corroboration, did not establish a higher assessable value, and the record did not show that the imported goods themselves were branded products. Extended limitation required suppression or wilful misstatement, which was not shown. en-us Mon, 18 Nov 2024 00:00:00 +0530 Thu, 05 Dec 2024 11:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762716 Rule 2(a) of the General Rules for Interpretation applies only where imported goods, as presented, have the essential character of the complete article; on the stated facts, the goods were treated as television parts and panels, not complete television sets, because the department did not prove a complete CKD/SKD kit or discharge its burden with cogent technical evidence. The exemption for LCD, LED or OLED panels used in television manufacture was therefore available. Allegations of undervaluation and Samsung branding also failed because electronic proforma invoices, without contemporaneous import data or corroboration, did not establish a higher assessable value, and the record did not show that the imported goods themselves were branded products. Extended limitation required suppression or wilful misstatement, which was not shown. Case-Laws Customs Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762716