https://www.taxtmi.com/caselaws?id=165918 Imported forged stubs requiring only minor machining before fitting in boiler assembly retained their character as parts, because classification generally turns on the condition at import and limited post-importation work that does not alter essential character may be ignored. As the goods were imported as hollow steel cylinders, intended for and used in boiler manufacture, and the alteration was only to enable fitting, they qualified as parts under the notification and attracted the concessional duty benefit. en-us Tue, 21 Dec 1982 00:00:00 +0530 Tue, 19 Aug 2014 17:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165918 Imported forged stubs requiring only minor machining before fitting in boiler assembly retained their character as parts, because classification generally turns on the condition at import and limited post-importation work that does not alter essential character may be ignored. As the goods were imported as hollow steel cylinders, intended for and used in boiler manufacture, and the alteration was only to enable fitting, they qualified as parts under the notification and attracted the concessional duty benefit. Case-Laws Customs Tue, 21 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165918