https://www.taxtmi.com/caselaws?id=87343 The Appellate Tribunal CEGAT, New Delhi, ruled on the classification of imported aluminum tubes, determining they should be classified as aluminum tubes under CTH 7608.10 rather than as parts of a photocopier machine under CTH 9009.90. The Tribunal emphasized the significance of selenium coating in imparting essential characteristics for photocopying machinery, stating that the goods did not acquire the essential character of finished products until undergoing selenium coating. Therefore, the Tribunal rejected the Revenue Appeal and upheld the classification of the goods as aluminum tubes, not parts of a photocopier machine. en-us Thu, 20 Mar 1997 00:00:00 +0530 Mon, 05 Sep 2011 13:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87343 The Appellate Tribunal CEGAT, New Delhi, ruled on the classification of imported aluminum tubes, determining they should be classified as aluminum tubes under CTH 7608.10 rather than as parts of a photocopier machine under CTH 9009.90. The Tribunal emphasized the significance of selenium coating in imparting essential characteristics for photocopying machinery, stating that the goods did not acquire the essential character of finished products until undergoing selenium coating. Therefore, the Tribunal rejected the Revenue Appeal and upheld the classification of the goods as aluminum tubes, not parts of a photocopier machine. Case-Laws Customs Thu, 20 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87343