https://www.taxtmi.com/caselaws?id=49791 Conveyors ordered as complete units but delivered in separate consignments for transport and installation were classifiable as complete conveyors, not as parts of conveyors. Applying Rule 2 of the Interpretative Rules and the HSN Explanatory Note, goods in unassembled form or an incomplete machine with the character of a complete machine take the classification of the finished machine itself. Mere failure to follow prescribed procedural instructions did not alter the tariff classification. The Revenue's demand for differential duty was therefore not sustainable. en-us Mon, 13 Mar 2000 00:00:00 +0530 Fri, 24 May 2019 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49791 Conveyors ordered as complete units but delivered in separate consignments for transport and installation were classifiable as complete conveyors, not as parts of conveyors. Applying Rule 2 of the Interpretative Rules and the HSN Explanatory Note, goods in unassembled form or an incomplete machine with the character of a complete machine take the classification of the finished machine itself. Mere failure to follow prescribed procedural instructions did not alter the tariff classification. The Revenue's demand for differential duty was therefore not sustainable. Case-Laws Central Excise Mon, 13 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49791