https://www.taxtmi.com/caselaws?id=80129 Rough machined rotor forgings were held to retain the commercial identity of forgings for countervailing duty classification. Although the goods had the profile and essential character of the finished component, they were still not usable as turbine components in imported form. The specific forging entry under Item 26AA was therefore preferred over the general residuary description of goods not elsewhere specified, because classification must follow the goods' true commercial identity and a specific heading prevails over a residuary one. The assessment was confined to the forging entry, giving relief on the duty classification issue. en-us Wed, 23 Dec 1987 00:00:00 +0530 Tue, 14 Jun 2011 18:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80129 Rough machined rotor forgings were held to retain the commercial identity of forgings for countervailing duty classification. Although the goods had the profile and essential character of the finished component, they were still not usable as turbine components in imported form. The specific forging entry under Item 26AA was therefore preferred over the general residuary description of goods not elsewhere specified, because classification must follow the goods' true commercial identity and a specific heading prevails over a residuary one. The assessment was confined to the forging entry, giving relief on the duty classification issue. Case-Laws Customs Wed, 23 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80129