https://www.taxtmi.com/caselaws?id=86939 Imported blanks were not accepted as machine parts because the assessee failed to produce reliable evidence of the post-import processes or material showing that only minor work would convert them into parts. On that basis, the goods were classified according to their actual imported description as nickel bars, rods and profiles under Heading 7505.12 rather than under Heading 8479.90 read with 9806.00, and the claimed benefit of Notification No. 69/87-Cus. was denied. en-us Wed, 20 Aug 1997 00:00:00 +0530 Mon, 29 Aug 2011 15:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86939 Imported blanks were not accepted as machine parts because the assessee failed to produce reliable evidence of the post-import processes or material showing that only minor work would convert them into parts. On that basis, the goods were classified according to their actual imported description as nickel bars, rods and profiles under Heading 7505.12 rather than under Heading 8479.90 read with 9806.00, and the claimed benefit of Notification No. 69/87-Cus. was denied. Case-Laws Customs Wed, 20 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86939