https://www.taxtmi.com/caselaws?id=97385 Imported aluminium alloy coils in running length and unfinished form were held classifiable under sub-heading 7607.19, because they retained the character of Chapter 76 products and had not acquired the shape, design, or finished form of venetian blind articles or components. Intended use in making blinds was insufficient to place them under Heading 83.02, which covers mountings, fittings, or similar finished articles suitable for blinds. The Revenue's reliance on precedent was distinguished, as that case involved goods already fabricated and shaped for ready fitting. The classification under sub-heading 8302.41 was therefore unsustainable. en-us Fri, 05 Oct 2001 00:00:00 +0530 Mon, 16 Jan 2012 14:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97385 Imported aluminium alloy coils in running length and unfinished form were held classifiable under sub-heading 7607.19, because they retained the character of Chapter 76 products and had not acquired the shape, design, or finished form of venetian blind articles or components. Intended use in making blinds was insufficient to place them under Heading 83.02, which covers mountings, fittings, or similar finished articles suitable for blinds. The Revenue's reliance on precedent was distinguished, as that case involved goods already fabricated and shaped for ready fitting. The classification under sub-heading 8302.41 was therefore unsustainable. Case-Laws Customs Fri, 05 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97385