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2008 (9) TMI 19 - SC - Customs
Whether import of several parts of Colour Television (CTV) can be treated as import of complete CTV Sets – held that classification shall be done according to headings & relevant sector or chapter Notes - If no clear picture emerges then only can one resort to the subsequent rules - invocation of Rule 2(a) of the Interpretative Rules, are prohibited for certain categories of goods covered in Section XVI like the goods of CTVs - Demand, interest & penalty are not justified