https://www.taxtmi.com/caselaws?id=74389 Imported bits and sleeves of steel used as wrapping tools were treated as identifiable parts of wrapping tools on the basis of the invoice and Bill of Entry, so they answered the claimed tariff description. The contrary customs classification under Heading 7333/40 was not sustained because the goods' nature and accepted factual character supported classification as parts of wrapping tools. They were therefore classifiable under Heading 85.05 for basic customs duty and under Tariff Item 68 for additional countervailing duty. en-us Mon, 23 Mar 1987 00:00:00 +0530 Wed, 08 Jun 2011 15:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74389 Imported bits and sleeves of steel used as wrapping tools were treated as identifiable parts of wrapping tools on the basis of the invoice and Bill of Entry, so they answered the claimed tariff description. The contrary customs classification under Heading 7333/40 was not sustained because the goods' nature and accepted factual character supported classification as parts of wrapping tools. They were therefore classifiable under Heading 85.05 for basic customs duty and under Tariff Item 68 for additional countervailing duty. Case-Laws Customs Mon, 23 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74389