Customs classification depends on goods as imported, not intended future use after further processing.

Imported goods must be classified on the basis of their condition as presented for assessment, not on their intended use after further processing. Where goods were imported in running lengths and were not finished wave guides or ready-to-use components, their later cutting or transformation did not change their character for customs classification. Applying this principle and earlier precedent on imports requiring further processing before use, the tribunal upheld classification on the basis of the goods as imported and rejected the challenge to the departmental view.

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Issues: Whether the imported goods were to be classified on the basis of the form in which they were presented for assessment or on the basis of their intended use after further processing.

Analysis: The goods were imported in running lengths of 20 metres and were not presented as finished wave guides or as ready-to-use components. Classification in customs is to be made on the basis of the goods as imported, and their later transformation after cutting or further processing does not alter their present character for assessment purposes. The tribunal relied on earlier precedent holding that imports in running length do not qualify as components when they require further processing before use.

Conclusion: The imported goods were correctly classified on the basis of their condition at the time of import, and the challenge to the departmental classification failed.

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