https://www.taxtmi.com/caselaws?id=84206 Imported rotor claw forgings were held not to have acquired the essential character of finished alternator parts under Rule 2(a) because they still required drilling, machining and other finishing operations before fitment. The goods had not reached the approximate shape and outline of the finished article contemplated by that rule. A forgings-specific precedent was distinguished on the basis that manufacture to a drawing alone does not convert rough forgings into finished parts where substantial further work remains. Rule 2(a) was therefore inapplicable, and the goods were correctly classified as rough steel forgings. en-us Fri, 12 May 1995 00:00:00 +0530 Wed, 20 Jul 2011 13:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84206 Imported rotor claw forgings were held not to have acquired the essential character of finished alternator parts under Rule 2(a) because they still required drilling, machining and other finishing operations before fitment. The goods had not reached the approximate shape and outline of the finished article contemplated by that rule. A forgings-specific precedent was distinguished on the basis that manufacture to a drawing alone does not convert rough forgings into finished parts where substantial further work remains. Rule 2(a) was therefore inapplicable, and the goods were correctly classified as rough steel forgings. Case-Laws Customs Fri, 12 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84206