Colour Television Sets in SKD condition not classifiable as CTVs. Parts must have critical components for classification.

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....The CESTAT ALLAHABAD ruled on the classification of Colour Television Sets in SKD condition, holding that incomplete parts cannot be classified as CTVs. The decision was based on the Tribunal's precedent and interpretation of Tariff Rules. The Tribunal's decision was challenged in the Supreme Court, which dismissed the appeal, emphasizing that the goods were not mere parts but complete Television Receivers assembled and tested before disassembly. The Commissioner's order was overturned, and the appeal was allowed.....