https://www.taxtmi.com/caselaws?id=780121 Goods cleared to OEMs were analysed under Rule 1 and Rule 2(a) of the Rules for Interpretation, read with Section Notes 4 and 5 of Section XVI, to determine whether they were parts of colour television sets under heading 8529 or complete television sets under heading 8528. The Tribunal noted that there was no evidence of complete televisions being assembled, tested and then disassembled before clearance, and found that only fitting and simple assembly were undertaken at the OEM stage from predetermined kits. On those facts, the goods were treated as having the essential character of complete CTVs, so classification under heading 8528 applied, Rule 2(a) was inapplicable, and the duty demand and consequential penalties could not be sustained. en-us Thu, 16 Oct 2025 00:00:00 +0530 Fri, 17 Oct 2025 16:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780121 Goods cleared to OEMs were analysed under Rule 1 and Rule 2(a) of the Rules for Interpretation, read with Section Notes 4 and 5 of Section XVI, to determine whether they were parts of colour television sets under heading 8529 or complete television sets under heading 8528. The Tribunal noted that there was no evidence of complete televisions being assembled, tested and then disassembled before clearance, and found that only fitting and simple assembly were undertaken at the OEM stage from predetermined kits. On those facts, the goods were treated as having the essential character of complete CTVs, so classification under heading 8528 applied, Rule 2(a) was inapplicable, and the duty demand and consequential penalties could not be sustained. Case-Laws Central Excise Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780121