https://www.taxtmi.com/caselaws?id=85380 Stainless steel sheet with both sides mirror finished was examined for tariff classification under Heading 73.15(2) or Heading 84.59(2) of the Customs Tariff Act. The governing test was functional character, not mere form or finish: the goods were treated as akin to press plates and, on the record, there was no material to show they were meant to function as moulds; they were instead used as parts in a hydraulic press for manufacturing laminates. On that basis, the goods were held not classifiable under Heading 73.15(2) and were correctly classifiable under Heading 84.59(2), with the lower authority's classification set aside. en-us Mon, 08 Jul 1996 00:00:00 +0530 Thu, 04 Aug 2011 16:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85380 Stainless steel sheet with both sides mirror finished was examined for tariff classification under Heading 73.15(2) or Heading 84.59(2) of the Customs Tariff Act. The governing test was functional character, not mere form or finish: the goods were treated as akin to press plates and, on the record, there was no material to show they were meant to function as moulds; they were instead used as parts in a hydraulic press for manufacturing laminates. On that basis, the goods were held not classifiable under Heading 73.15(2) and were correctly classifiable under Heading 84.59(2), with the lower authority's classification set aside. Case-Laws Customs Mon, 08 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85380