https://www.taxtmi.com/caselaws?id=72409 The Tribunal dismissed the appeal seeking re-assessment of imported rough machined ram forgings for pneumatic power hammers under a different heading of the Customs Tariff Act. It was held that the forgings did not possess the essential characteristics of finished rams at the time of importation, requiring significant post-importation operations to transform them. The Tribunal emphasized the need to consider the nature and extent of post-importation processing in determining the classification of goods, ultimately upholding the original assessment under Heading 73.04/06(2) and rejecting re-assessment under Heading 84.45/48. en-us Mon, 18 Aug 1986 00:00:00 +0530 Thu, 19 May 2011 12:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72409 The Tribunal dismissed the appeal seeking re-assessment of imported rough machined ram forgings for pneumatic power hammers under a different heading of the Customs Tariff Act. It was held that the forgings did not possess the essential characteristics of finished rams at the time of importation, requiring significant post-importation operations to transform them. The Tribunal emphasized the need to consider the nature and extent of post-importation processing in determining the classification of goods, ultimately upholding the original assessment under Heading 73.04/06(2) and rejecting re-assessment under Heading 84.45/48. Case-Laws Customs Mon, 18 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72409