https://www.taxtmi.com/caselaws?id=74202 Imported rolled steel tyres for railway carriages and wagons were found to be in a crude, unfinished condition at the time of import, requiring further operations such as boring, shrinking on the wheel and machining. On that basis, they were not treated as finished articles under Tariff Item 68. The correct classification was under Heading 26AA(ia) as rolled products, and the claim under Heading 26AA(1) was rejected. The customs classification was set aside, and consequential relief followed. en-us Tue, 02 Jun 1987 00:00:00 +0530 Tue, 07 Jun 2011 13:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74202 Imported rolled steel tyres for railway carriages and wagons were found to be in a crude, unfinished condition at the time of import, requiring further operations such as boring, shrinking on the wheel and machining. On that basis, they were not treated as finished articles under Tariff Item 68. The correct classification was under Heading 26AA(ia) as rolled products, and the claim under Heading 26AA(1) was rejected. The customs classification was set aside, and consequential relief followed. Case-Laws Central Excise Tue, 02 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74202