https://www.taxtmi.com/caselaws?id=86031 The case involved the classification of imported "Crank Shaft Forgings" for Countervailing Duty (CVD) purposes and the valuation of the imported goods. The Tribunal determined that the crank shaft forgings should be classified under Tariff Item 26AA for CVD purposes as they had not acquired the essential characteristics of finished motor vehicle parts. The appeals were allowed in favor of the appellants, granting them consequential relief. The final order classified the item under Tariff Item 26AA(ia) for countervailing duty purposes. en-us Wed, 03 Jul 1996 00:00:00 +0530 Tue, 09 Aug 2011 17:21:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86031 The case involved the classification of imported "Crank Shaft Forgings" for Countervailing Duty (CVD) purposes and the valuation of the imported goods. The Tribunal determined that the crank shaft forgings should be classified under Tariff Item 26AA for CVD purposes as they had not acquired the essential characteristics of finished motor vehicle parts. The appeals were allowed in favor of the appellants, granting them consequential relief. The final order classified the item under Tariff Item 26AA(ia) for countervailing duty purposes. Case-Laws Customs Wed, 03 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86031