https://www.taxtmi.com/caselaws?id=104331 Imported unmachined cross forgings were assessed under the tariff as rough forgings rather than finished scooter parts because the goods still required multiple further processes and had not acquired the essential character of the finished article. Rule 2(a) of the Interpretative Rules applied only to unfinished articles that already bear that essential character, and it was held inapplicable on these facts. The goods were also treated as not marketable as scooter parts in their imported condition, so the appellate classification as rough forgings was upheld and the Revenue's challenge failed. en-us Wed, 24 May 1995 00:00:00 +0530 Tue, 28 Feb 2012 16:58:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104331 Imported unmachined cross forgings were assessed under the tariff as rough forgings rather than finished scooter parts because the goods still required multiple further processes and had not acquired the essential character of the finished article. Rule 2(a) of the Interpretative Rules applied only to unfinished articles that already bear that essential character, and it was held inapplicable on these facts. The goods were also treated as not marketable as scooter parts in their imported condition, so the appellate classification as rough forgings was upheld and the Revenue's challenge failed. Case-Laws Customs Wed, 24 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104331