https://www.taxtmi.com/caselaws?id=72670 Selectively diffused silicon power transistor chips, though unfinished, were treated as having acquired the essential character of semi-conductor devices and were classifiable under heading 85.18/27(1), not Chapter 38 of the Customs Tariff Act. The interpretative rules could apply to incomplete articles once they had the essential character of the finished tariff item. The notification exclusion for diodes, transistors and similar semi-conductor devices was confined to finished commercial products and did not extend to semi-finished goods treated as such only by interpretative rule. The imported goods therefore qualified for the benefit of Notification No. 172/77-Cus, and the refund claim survived with consequential relief. en-us Wed, 29 Oct 1986 00:00:00 +0530 Tue, 24 May 2011 11:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72670 Selectively diffused silicon power transistor chips, though unfinished, were treated as having acquired the essential character of semi-conductor devices and were classifiable under heading 85.18/27(1), not Chapter 38 of the Customs Tariff Act. The interpretative rules could apply to incomplete articles once they had the essential character of the finished tariff item. The notification exclusion for diodes, transistors and similar semi-conductor devices was confined to finished commercial products and did not extend to semi-finished goods treated as such only by interpretative rule. The imported goods therefore qualified for the benefit of Notification No. 172/77-Cus, and the refund claim survived with consequential relief. Case-Laws Central Excise Wed, 29 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72670