PVC Doors and Windows: Unassembled Parts Classified as Finished Goods u/r 2(a), Heading 3925.20.

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....Classification of PVC Doors and Windows - The process involved before fixing the windows or doors is a simple assembly at site as the profiles beadings and other items required are as per the specific dimensions of various windows or doors. We find that applying the Rule 2 (a) of the interpretation Rules, it is clear that the unassembled windows and doors, even incomplete or unfinished are to be classified with reference to goods which are complete or finished - under heading 3925.20 - AT....