https://www.taxtmi.com/caselaws?id=72985 The Tribunal upheld the impugned order, confirming that the imported cylinder head castings were correctly assessed under Tariff Heading 84.06. The goods were deemed to have attained the essential character of finished components upon importation, justifying their classification under this heading. The Tribunal emphasized that the post-importation processing costs were not decisive in determining classification, relying on the applicability of Rule 2(a) of the Interpretative Rules. The appeal was dismissed, and reassessment under a different Tariff Heading was deemed unwarranted. en-us Wed, 27 May 1987 00:00:00 +0530 Thu, 26 May 2011 13:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72985 The Tribunal upheld the impugned order, confirming that the imported cylinder head castings were correctly assessed under Tariff Heading 84.06. The goods were deemed to have attained the essential character of finished components upon importation, justifying their classification under this heading. The Tribunal emphasized that the post-importation processing costs were not decisive in determining classification, relying on the applicability of Rule 2(a) of the Interpretative Rules. The appeal was dismissed, and reassessment under a different Tariff Heading was deemed unwarranted. Case-Laws Customs Wed, 27 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72985