TaxTMI 
TaxTMI 
CTV Components Classification for Imports
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....e matter of classification of components of Colour Television Sets in the context of provisions contained in Rule 2 (a) of the General Rule for the interpretation of the First Schedule to the Customs Tariff Act, 1975. 2. A company engaged in the manufacture of colour television (CTV) sets had imported about 100 different types of components for the manufacture of CTV. The manufacturing operation....
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....ing been examined earlier at various levels including the Hon'ble Supreme court, High Courts and CEGAT. Board has also examined this matter and vide letter of even no. dated 30th May, 95 it has advised the field formations to take due note of the provisions of Rule 2 (a) of the General Rules for the Interpretation of the first Schedule to the Customs Tariff Act, 1975 while dealing with such cases.....
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....lved. It also states that no account is to be taken to the complexity of the assembly method. However, the components shall not be subjected to any further working operations to bring it to completion into finished state. Thus, this rule is applicable in cases where,- (i) only assembly operations are envolved irrespective of the complexities of the assembly methods; and (ii) components themselv....