https://www.taxtmi.com/caselaws?id=54535 Imported machinery presented together as a configured set for a defined lifting function may be classified according to its composite functional character under Section XVI principles, rather than by separate treatment of mobility-enabling equipment, and the exemption available to the classified goods may therefore apply. An appeal against the final assessment of a Bill of Entry remains maintainable after provisional assessment is finalized, even if a separate show cause notice has also been issued. Departmental valuation must rest on comparable, legally similar goods and conform to the valuation rules; comparison with dissimilar goods or a pure capacity-based approach is insufficient. en-us Fri, 08 Jul 2005 00:00:00 +0530 Wed, 20 Oct 2010 16:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54535 Imported machinery presented together as a configured set for a defined lifting function may be classified according to its composite functional character under Section XVI principles, rather than by separate treatment of mobility-enabling equipment, and the exemption available to the classified goods may therefore apply. An appeal against the final assessment of a Bill of Entry remains maintainable after provisional assessment is finalized, even if a separate show cause notice has also been issued. Departmental valuation must rest on comparable, legally similar goods and conform to the valuation rules; comparison with dissimilar goods or a pure capacity-based approach is insufficient. Case-Laws Customs Fri, 08 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54535