https://www.taxtmi.com/caselaws?id=80134 Rule 2(a) of the Customs Tariff interpretation rules extends tariff headings to unfinished goods that already possess the essential character of the completed article. Imported forgings for adjusting pins, camplates and control levers were analysed as unfinished parts because their shape, specific design, part numbers and exclusive end-use showed they were more than generic forgings, with later machining amounting only to finishing. The measuring head and retraction unit were treated as measuring devices because they were designed for continuous use in the grinding process and had a function distinct from a machine-tool part. The classification turned on essential character and function. en-us Fri, 19 Feb 1988 00:00:00 +0530 Wed, 15 Jun 2011 10:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80134 Rule 2(a) of the Customs Tariff interpretation rules extends tariff headings to unfinished goods that already possess the essential character of the completed article. Imported forgings for adjusting pins, camplates and control levers were analysed as unfinished parts because their shape, specific design, part numbers and exclusive end-use showed they were more than generic forgings, with later machining amounting only to finishing. The measuring head and retraction unit were treated as measuring devices because they were designed for continuous use in the grinding process and had a function distinct from a machine-tool part. The classification turned on essential character and function. Case-Laws Customs Fri, 19 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80134