Manufacture by conversion of unfinished cable into ready-to-use form sustained classification and duty demand.

Cutting feeder cable to length and fitting terminal ends was treated as manufacture because the cable, received in running lengths, was an incomplete article lacking ready-to-use form and required further processing before it could serve its intended function. Section Note 6 of Section XVI deems conversion of an incomplete or unfinished article having the essential character of the finished article into a complete or finished article as manufacture, so the lower authority's classification under Tariff Heading 85.44 was supported and the duty demand was sustained.

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Issues: Whether cutting feeder cable to length and fitting terminal ends amounted to manufacture under Section Note 6 of Section XVI, and whether the goods were rightly classified under Tariff Heading 85.44 so as to sustain the duty demand.

Analysis: Section Note 6 treats conversion of an incomplete or unfinished article having the essential character of the finished article into a complete or finished article as manufacture. The cable received in running lengths was not ready for direct use and required cutting to length and fitting of terminals before it could serve its intended function. The operation therefore brought the goods within the deeming provision of manufacture, and the classification adopted by the lower authority was supported.

Conclusion: The duty demand was upheld and the appeal failed.

Final Conclusion: The Tribunal held that the processing undertaken on the cable resulted in manufacture, with the consequence that the impugned classification and duty demand were sustained.

Ratio Decidendi: Conversion of an incomplete or unfinished article having the essential character of the finished article into a ready-to-use finished product amounts to manufacture.

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