https://www.taxtmi.com/caselaws?id=117251 Cast zinc refrigerator door handles, after fettling but before chrome plating, were treated as more than raw castings, yet not as complete refrigerator parts because further finishing remained. Rule 2(a) of the General Interpretative Rules was considered inapplicable since the goods did not yet possess the essential character of finished refrigerator parts. The classification under Heading 79.07 was rejected, and the interpretative notes on base-metal fittings supported classification as articles of base metal under Heading 83.02. Differential duty followed on that basis. en-us Tue, 24 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 13:20:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117251 Cast zinc refrigerator door handles, after fettling but before chrome plating, were treated as more than raw castings, yet not as complete refrigerator parts because further finishing remained. Rule 2(a) of the General Interpretative Rules was considered inapplicable since the goods did not yet possess the essential character of finished refrigerator parts. The classification under Heading 79.07 was rejected, and the interpretative notes on base-metal fittings supported classification as articles of base metal under Heading 83.02. Differential duty followed on that basis. Case-Laws Central Excise Tue, 24 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117251