https://www.taxtmi.com/caselaws?id=74437 Imported semi-finished cold rolled, cold drawn carbon steel strip in carburised spiral coil form, intended for manufacture of blades or knives, was not classifiable as knives or cutting blades under Heading 82.06. The goods still required several further manufacturing operations and had not acquired the essential characteristics of finished industrial knives or blades. Interpretative Rule 2(a) was held inapplicable because the materials remained unfinished raw material rather than complete or substantially complete articles. Assertions made before the lower authority were insufficient to show that the goods had already attained the character of knives, so classification under Heading 82.06 failed. en-us Thu, 18 Jun 1987 00:00:00 +0530 Wed, 08 Jun 2011 18:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74437 Imported semi-finished cold rolled, cold drawn carbon steel strip in carburised spiral coil form, intended for manufacture of blades or knives, was not classifiable as knives or cutting blades under Heading 82.06. The goods still required several further manufacturing operations and had not acquired the essential characteristics of finished industrial knives or blades. Interpretative Rule 2(a) was held inapplicable because the materials remained unfinished raw material rather than complete or substantially complete articles. Assertions made before the lower authority were insufficient to show that the goods had already attained the character of knives, so classification under Heading 82.06 failed. Case-Laws Customs Thu, 18 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74437