https://www.taxtmi.com/caselaws?id=100460 Rough investment castings intended for firearm use do not become parts of a firearm unless they have lost the character of castings and acquired the essential character of finished components through sufficient machining and processing. Applying the distinction between raw castings, proof-machined castings and finished machine parts, the Tribunal found the exported goods remained rough and unfinished and still required substantial machining and heat treatment before use in a shotgun. As they had not reached the stage of usable firearm parts, the Arms Act licensing requirement and customs confiscation provisions did not apply, and the confiscation and penalty could not stand. en-us Tue, 09 Oct 2001 00:00:00 +0530 Wed, 01 Feb 2012 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100460 Rough investment castings intended for firearm use do not become parts of a firearm unless they have lost the character of castings and acquired the essential character of finished components through sufficient machining and processing. Applying the distinction between raw castings, proof-machined castings and finished machine parts, the Tribunal found the exported goods remained rough and unfinished and still required substantial machining and heat treatment before use in a shotgun. As they had not reached the stage of usable firearm parts, the Arms Act licensing requirement and customs confiscation provisions did not apply, and the confiscation and penalty could not stand. Case-Laws Customs Tue, 09 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100460