https://www.taxtmi.com/caselaws?id=467112 Rule 2(a) of the General Rules of Interpretation treats incompletely assembled air conditioners presented together as the finished article when, as presented, they possess the essential character of the finished machine, so SKD consignments under one invoice and single bill of entry classify under the applicable 8415 subheadings. Conversely, indoor or outdoor units imported and presented separately under different invoices and separate bills of entry do not meet the "as presented" condition and therefore fall to be classified as parts under CTH 8415 9000. en-us Fri, 09 Aug 2024 00:00:00 +0530 Fri, 06 Mar 2026 20:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467112 Rule 2(a) of the General Rules of Interpretation treats incompletely assembled air conditioners presented together as the finished article when, as presented, they possess the essential character of the finished machine, so SKD consignments under one invoice and single bill of entry classify under the applicable 8415 subheadings. Conversely, indoor or outdoor units imported and presented separately under different invoices and separate bills of entry do not meet the "as presented" condition and therefore fall to be classified as parts under CTH 8415 9000. Case-Laws Customs Fri, 09 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467112