https://www.taxtmi.com/caselaws?id=51900 The Tribunal set aside the impugned order, allowing the Revenue's appeals. It concluded that the imported goods, consisting of sets of engine components in unassembled condition, were to be classified as complete engines under Rule 2(a) of the General Rules for the Interpretation of the Customs Schedule. The Tribunal determined that the goods, when assembled, possessed the essential character of complete engines, and the importation under single invoices and bills of entry supported this classification. The decision distinguished the present case from the Sony India precedent, emphasizing that the goods were not imported over time but as complete unassembled sets. en-us Mon, 30 Jun 2003 00:00:00 +0530 Fri, 23 Aug 2024 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51900 The Tribunal set aside the impugned order, allowing the Revenue's appeals. It concluded that the imported goods, consisting of sets of engine components in unassembled condition, were to be classified as complete engines under Rule 2(a) of the General Rules for the Interpretation of the Customs Schedule. The Tribunal determined that the goods, when assembled, possessed the essential character of complete engines, and the importation under single invoices and bills of entry supported this classification. The decision distinguished the present case from the Sony India precedent, emphasizing that the goods were not imported over time but as complete unassembled sets. Case-Laws Customs Mon, 30 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51900