https://www.taxtmi.com/caselaws?id=50223 Belt conveyor systems supplied in knocked down condition may still be classified as complete conveyors where the imported structure has the essential character of the finished article. Applying Rule 2(a) of the Central Excise Tariff interpretative rules, incomplete or unassembled goods are treated as complete goods if they retain the essential character of the finished product. Because the order and drawings showed a conveyor system comprising drive, take-up, intermediate and tail units, and the belt was to be procured separately and fitted at site, the supply was not reduced to mere parts. The goods were therefore classifiable under Heading 84.28 as belt conveyors, not under Heading 84.31 as parts. en-us Mon, 20 Nov 2000 00:00:00 +0530 Fri, 20 Aug 2010 13:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50223 Belt conveyor systems supplied in knocked down condition may still be classified as complete conveyors where the imported structure has the essential character of the finished article. Applying Rule 2(a) of the Central Excise Tariff interpretative rules, incomplete or unassembled goods are treated as complete goods if they retain the essential character of the finished product. Because the order and drawings showed a conveyor system comprising drive, take-up, intermediate and tail units, and the belt was to be procured separately and fitted at site, the supply was not reduced to mere parts. The goods were therefore classifiable under Heading 84.28 as belt conveyors, not under Heading 84.31 as parts. Case-Laws Central Excise Mon, 20 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50223