https://www.taxtmi.com/caselaws?id=51900 Imported engine components cleared under individual Bills of Entry were classifiable as complete diesel or petrol engines in unassembled condition under Rule 2(a) of the General Rules for Interpretation. The record showed each consignment consisted of a single set of engine components imported together, not parts accumulated over time, and the goods had the essential character of complete engines as presented. The need for some local parts for final assembly did not prevent application of Rule 2(a). The contrary view that the goods were only complete parts was rejected, and the imports were treated as complete engines for classification purposes. en-us Mon, 30 Jun 2003 00:00:00 +0530 Fri, 23 Aug 2024 17:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51900 Imported engine components cleared under individual Bills of Entry were classifiable as complete diesel or petrol engines in unassembled condition under Rule 2(a) of the General Rules for Interpretation. The record showed each consignment consisted of a single set of engine components imported together, not parts accumulated over time, and the goods had the essential character of complete engines as presented. The need for some local parts for final assembly did not prevent application of Rule 2(a). The contrary view that the goods were only complete parts was rejected, and the imports were treated as complete engines for classification purposes. Case-Laws Customs Mon, 30 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51900