https://www.taxtmi.com/caselaws?id=85769 Imported connecting rod forgings were examined under Rule 2(a) to determine whether they had acquired the proximate shape and essential character of finished connecting rods. Because substantial post-importation operations such as drilling, turning, grinding, facing and fitting a bush were still required, the goods were treated as rough forgings rather than semi-finished or finished rods. The absence of rebuttal evidence and earlier consistent decisions on the same goods supported this classification. The goods were therefore classifiable under Tariff Item 7608/16, and the Revenue's challenge to that classification failed. en-us Mon, 09 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 11:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85769 Imported connecting rod forgings were examined under Rule 2(a) to determine whether they had acquired the proximate shape and essential character of finished connecting rods. Because substantial post-importation operations such as drilling, turning, grinding, facing and fitting a bush were still required, the goods were treated as rough forgings rather than semi-finished or finished rods. The absence of rebuttal evidence and earlier consistent decisions on the same goods supported this classification. The goods were therefore classifiable under Tariff Item 7608/16, and the Revenue's challenge to that classification failed. Case-Laws Customs Mon, 09 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85769