https://www.taxtmi.com/caselaws?id=166587 Imported rolled steel rings were not shown to have become semi-finished taper roller bearing races because the documents did not adequately correlate the goods with the drawings or invoice particulars, and no sufficient evidence established that they had acquired the essential characteristics of bearing races. On the material before it, the claimed size and design correspondence was insufficient to treat the rings as bearing components. The goods were therefore correctly classified as other articles of iron and steel under Heading 73.33/40, and classification under Heading 84.62(1) was rejected. en-us Thu, 28 Jul 1983 00:00:00 +0530 Fri, 10 Oct 2014 18:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166587 Imported rolled steel rings were not shown to have become semi-finished taper roller bearing races because the documents did not adequately correlate the goods with the drawings or invoice particulars, and no sufficient evidence established that they had acquired the essential characteristics of bearing races. On the material before it, the claimed size and design correspondence was insufficient to treat the rings as bearing components. The goods were therefore correctly classified as other articles of iron and steel under Heading 73.33/40, and classification under Heading 84.62(1) was rejected. Case-Laws Customs Thu, 28 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166587