https://www.taxtmi.com/caselaws?id=88469 Cuprous tubes imported as such were treated as tubes and not as fabricated condenser parts, because they were invoiced and priced as raw materials and no fabrication had been carried out. The same classification issue had already been decided in the appellant's own case, where the items were classified under Heading 74.07/08 rather than Heading 84.04/05. Following that earlier ruling, the impugned classification was upheld and the goods were held classifiable as tubes, not as parts of a condenser of turbines. en-us Thu, 31 Jul 1997 00:00:00 +0530 Mon, 19 Sep 2011 11:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88469 Cuprous tubes imported as such were treated as tubes and not as fabricated condenser parts, because they were invoiced and priced as raw materials and no fabrication had been carried out. The same classification issue had already been decided in the appellant's own case, where the items were classified under Heading 74.07/08 rather than Heading 84.04/05. Following that earlier ruling, the impugned classification was upheld and the goods were held classifiable as tubes, not as parts of a condenser of turbines. Case-Laws Customs Thu, 31 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88469