https://www.taxtmi.com/caselaws?id=87377 Rough forged rings imported for use as bearing races were held to remain classifiable as forged articles because they required substantial further processes, including turning, heat treatment, grinding, finishing, grading and assembly, before becoming complete bearing races. The earlier decision in the importer's own case was followed: rough shape and metal composition did not give the goods the essential character of finished bearing races. Alleged discrepancies in the test report and invoice did not displace that classification analysis. The goods were therefore correctly placed under Heading 73.15(1), not the residuary Heading 73.33/40. en-us Fri, 01 Aug 1997 00:00:00 +0530 Mon, 05 Sep 2011 15:45:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87377 Rough forged rings imported for use as bearing races were held to remain classifiable as forged articles because they required substantial further processes, including turning, heat treatment, grinding, finishing, grading and assembly, before becoming complete bearing races. The earlier decision in the importer's own case was followed: rough shape and metal composition did not give the goods the essential character of finished bearing races. Alleged discrepancies in the test report and invoice did not displace that classification analysis. The goods were therefore correctly placed under Heading 73.15(1), not the residuary Heading 73.33/40. Case-Laws Customs Fri, 01 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87377