https://www.taxtmi.com/caselaws?id=467093 Articles presented unassembled but having the essential character of finished furniture are to be classified as the complete article under the General Rules for the Interpretation (Rule 2(a)); consequently demountable museum display cases shipped in CKD/SKD form as components sufficient to form a single unit under one shipment/invoice and bill of entry fall under Customs Tariff Heading 9403. Such classified goods imported from Singapore may receive preferential duty exemption under Notification No. 46/2011-Cus. (ASEAN-India FTA) only upon satisfying origin criteria and applicable procedural requirements. en-us Tue, 26 Nov 2024 00:00:00 +0530 Fri, 06 Mar 2026 08:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467093 Articles presented unassembled but having the essential character of finished furniture are to be classified as the complete article under the General Rules for the Interpretation (Rule 2(a)); consequently demountable museum display cases shipped in CKD/SKD form as components sufficient to form a single unit under one shipment/invoice and bill of entry fall under Customs Tariff Heading 9403. Such classified goods imported from Singapore may receive preferential duty exemption under Notification No. 46/2011-Cus. (ASEAN-India FTA) only upon satisfying origin criteria and applicable procedural requirements. Case-Laws Customs Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467093