Tribunal Rules Imported Kettle Parts as Complete Kettle, Upholds Revenue's Appeal on Classification Dispute.

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....Imported goods consisting of a plastic body, heating element, lid, and thermostat for an electric kettle were classified under Customs Tariff Item (CTI) 8516 71 00 as a complete kettle, while the importer argued for classification under CTI 8516 90 00 as parts of an electric kettle. The key issue was the interpretation of Rule 2(a) of the General Rules of Interpretation (GIR) for import tariffs. The Tribunal held that as per GIR 2(a), goods in CKD/SKD condition or incomplete articles with essential characteristics of the complete article should be classified as the complete article. Since the imported parts, when assembled, would constitute an incomplete but functional electric kettle with essential features like heating water using electri.........