https://www.taxtmi.com/caselaws?id=50507 Identifiable machinery cleared in CKD or SKD condition remains classifiable as the machine itself and not as mere parts, because unassembled removal for convenience does not change the substantive identity of the goods. Material handling equipment cleared in knocked-down form was therefore classifiable under sub-heading 8428.00 and not under heading 8431.00. On that basis, the confirmed duty, interest and penalty were unsustainable. en-us Tue, 20 Feb 2001 00:00:00 +0530 Mon, 23 Aug 2010 11:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50507 Identifiable machinery cleared in CKD or SKD condition remains classifiable as the machine itself and not as mere parts, because unassembled removal for convenience does not change the substantive identity of the goods. Material handling equipment cleared in knocked-down form was therefore classifiable under sub-heading 8428.00 and not under heading 8431.00. On that basis, the confirmed duty, interest and penalty were unsustainable. Case-Laws Customs Tue, 20 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50507