https://www.taxtmi.com/caselaws?id=80625 The Tribunal concluded that the imported non-ferrous forgings for synchrocones do not possess the essential character of the finished synchrocones. As a result, the forgings were classified under Tariff Heading 74.03(1) CTA, supporting M/s. TELCO Ltd.'s position. TELCO's appeals were allowed, while the Revenue's appeals were dismissed, with consequential relief granted to TELCO. The cross-objections of TELCO were also resolved accordingly. en-us Mon, 23 Apr 1990 00:00:00 +0530 Sat, 18 Jun 2011 11:12:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80625 The Tribunal concluded that the imported non-ferrous forgings for synchrocones do not possess the essential character of the finished synchrocones. As a result, the forgings were classified under Tariff Heading 74.03(1) CTA, supporting M/s. TELCO Ltd.'s position. TELCO's appeals were allowed, while the Revenue's appeals were dismissed, with consequential relief granted to TELCO. The cross-objections of TELCO were also resolved accordingly. Case-Laws Customs Mon, 23 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80625