https://www.taxtmi.com/caselaws?id=102856 Imported aluminium components such as rotor plates and stator plates were held to be shaped parts with holes, curves and part numbers, fit for direct use as capacitor components, rather than aluminium plates, sheets or strips. Chapter Note 2(d) to Chapter 76 excludes goods that, though flat or shaped, have assumed the character of articles of other headings, so the goods were not classifiable under Heading 7606. They were correctly classified under Heading 8532.90 as parts of electrical capacitors, and Notification No. 88/94-Customs was unavailable because it applied only to goods falling under Chapter 76. en-us Fri, 06 Sep 2002 00:00:00 +0530 Thu, 16 Feb 2012 15:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102856 Imported aluminium components such as rotor plates and stator plates were held to be shaped parts with holes, curves and part numbers, fit for direct use as capacitor components, rather than aluminium plates, sheets or strips. Chapter Note 2(d) to Chapter 76 excludes goods that, though flat or shaped, have assumed the character of articles of other headings, so the goods were not classifiable under Heading 7606. They were correctly classified under Heading 8532.90 as parts of electrical capacitors, and Notification No. 88/94-Customs was unavailable because it applied only to goods falling under Chapter 76. Case-Laws Customs Fri, 06 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102856