https://www.taxtmi.com/caselaws?id=85543 Imported press mould plates were classified by their true commercial and functional character, not by their mere physical form. The Tribunal found the goods identical in substance to earlier mould-press plates, relied on the examination report describing them as stainless steel press mould plates, and held that moulds need not necessarily contain cavities, contours or hollows. Because the goods functioned as moulds for the intended end product and were not shown to fall outside the specific tariff description, they were classifiable under Tariff Item 84.60 and not under Tariff Item 73.15. en-us Wed, 24 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 17:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85543 Imported press mould plates were classified by their true commercial and functional character, not by their mere physical form. The Tribunal found the goods identical in substance to earlier mould-press plates, relied on the examination report describing them as stainless steel press mould plates, and held that moulds need not necessarily contain cavities, contours or hollows. Because the goods functioned as moulds for the intended end product and were not shown to fall outside the specific tariff description, they were classifiable under Tariff Item 84.60 and not under Tariff Item 73.15. Case-Laws Customs Wed, 24 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85543