https://www.taxtmi.com/caselaws?id=89849 Blanks manufactured for use in motor vehicle parts were held not to be classifiable as motor vehicle parts under sub-heading 8714 because they were only metal sheets cut to specification and had not yet acquired the identity or essential character of finished parts. They became motor vehicle parts only after further manufacturing processes, so Rule 2(a) of the interpretative rules did not support the claimed classification. They were instead appropriately classified as articles of iron and steel under sub-heading 7212.90. en-us Tue, 01 Sep 1998 00:00:00 +0530 Fri, 30 Sep 2011 11:13:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89849 Blanks manufactured for use in motor vehicle parts were held not to be classifiable as motor vehicle parts under sub-heading 8714 because they were only metal sheets cut to specification and had not yet acquired the identity or essential character of finished parts. They became motor vehicle parts only after further manufacturing processes, so Rule 2(a) of the interpretative rules did not support the claimed classification. They were instead appropriately classified as articles of iron and steel under sub-heading 7212.90. Case-Laws Central Excise Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89849