https://www.taxtmi.com/caselaws?id=50535 Imports made in separate consignments over about 22 months under 37 Bills of Entry could not be treated as complete EPABX or telephone systems in CKD/SKD condition under Rule 2(a) of the Customs Tariff interpretation rules, because they were not presented as one unassembled or disassembled whole and were classifiable as components under their own headings. On that basis, Notification No. 61/95-Cus. remained available to the imported components, and the notification could not be denied by applying a deeming fiction inconsistent with the actual nature of the goods. The demand, confiscation-related findings and penalties based on complete-system classification were therefore unsustainable. en-us Tue, 27 Mar 2001 00:00:00 +0530 Mon, 23 Aug 2010 12:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50535 Imports made in separate consignments over about 22 months under 37 Bills of Entry could not be treated as complete EPABX or telephone systems in CKD/SKD condition under Rule 2(a) of the Customs Tariff interpretation rules, because they were not presented as one unassembled or disassembled whole and were classifiable as components under their own headings. On that basis, Notification No. 61/95-Cus. remained available to the imported components, and the notification could not be denied by applying a deeming fiction inconsistent with the actual nature of the goods. The demand, confiscation-related findings and penalties based on complete-system classification were therefore unsustainable. Case-Laws Customs Tue, 27 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50535