https://www.taxtmi.com/caselaws?id=86864 Imported hot rolled coils intended and used for re-rolling are treated as semi-finished goods where their description, technical character and further processing establish that status. Prime quality or conformity with standard specifications does not by itself make such coils finished goods. Coils meeting the relevant description fall under Heading 73.08 rather than Heading 73.13. Where the goods fall within the notification's specified heading and prescribed end-use and certification conditions are met, exemption benefit applies and a provisional assessment should be converted into final assessment. en-us Thu, 26 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 18:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86864 Imported hot rolled coils intended and used for re-rolling are treated as semi-finished goods where their description, technical character and further processing establish that status. Prime quality or conformity with standard specifications does not by itself make such coils finished goods. Coils meeting the relevant description fall under Heading 73.08 rather than Heading 73.13. Where the goods fall within the notification's specified heading and prescribed end-use and certification conditions are met, exemption benefit applies and a provisional assessment should be converted into final assessment. Case-Laws Customs Thu, 26 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86864