https://www.taxtmi.com/caselaws?id=54151 Imported telephone components separately priced and packed, with key items such as PCBs absent, were treated as parts rather than complete or incomplete telephone instruments. Rule 2(a) of the General Rules for Interpretation did not apply because the goods were not presented as finished or unassembled sets for simple fixing, and assembly required manufacture or procurement of PCBs with engineering skill and machinery. The goods were therefore classifiable as parts of telephone instruments, and the Commissioner's contrary finding was set aside. en-us Tue, 19 Jul 2005 00:00:00 +0530 Mon, 18 Oct 2010 12:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54151 Imported telephone components separately priced and packed, with key items such as PCBs absent, were treated as parts rather than complete or incomplete telephone instruments. Rule 2(a) of the General Rules for Interpretation did not apply because the goods were not presented as finished or unassembled sets for simple fixing, and assembly required manufacture or procurement of PCBs with engineering skill and machinery. The goods were therefore classifiable as parts of telephone instruments, and the Commissioner's contrary finding was set aside. Case-Laws Customs Tue, 19 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54151