https://www.taxtmi.com/caselaws?id=72897 Imported watch dial feet in predetermined sizes were treated as identifiable watch components rather than generic copper articles because they were intended for fitment to watch dials and had acquired the essential character of watch parts in their imported condition. Rule 2(a) of the Customs Tariff Rules applied, so a part of a sub-assembly could be classified as part of the finished article even if minor further processing remained. The specific heading for parts of watches therefore prevailed over the general copper heading, and classification under Heading 91.01/11 was upheld. en-us Tue, 17 May 1983 00:00:00 +0530 Wed, 25 May 2011 17:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72897 Imported watch dial feet in predetermined sizes were treated as identifiable watch components rather than generic copper articles because they were intended for fitment to watch dials and had acquired the essential character of watch parts in their imported condition. Rule 2(a) of the Customs Tariff Rules applied, so a part of a sub-assembly could be classified as part of the finished article even if minor further processing remained. The specific heading for parts of watches therefore prevailed over the general copper heading, and classification under Heading 91.01/11 was upheld. Case-Laws Customs Tue, 17 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72897