https://www.taxtmi.com/caselaws?id=166608 Synthetic industrial diamonds specially shaped and identifiable for use in stylus tips were treated as parts of sound recorders or reproducers under Heading 92.01/13, not as industrial diamonds under Heading 71.02. The decisive factor was their specific form, intended use, and actual use in manufacturing stylii; no basic change in form, size, or character was shown, and the processing described was only for fitment. The more general description of the raw material did not override the specific classification based on character and use, and the earlier sapphire-tip classification was followed. en-us Mon, 29 Aug 1983 00:00:00 +0530 Sat, 11 Oct 2014 13:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166608 Synthetic industrial diamonds specially shaped and identifiable for use in stylus tips were treated as parts of sound recorders or reproducers under Heading 92.01/13, not as industrial diamonds under Heading 71.02. The decisive factor was their specific form, intended use, and actual use in manufacturing stylii; no basic change in form, size, or character was shown, and the processing described was only for fitment. The more general description of the raw material did not override the specific classification based on character and use, and the earlier sapphire-tip classification was followed. Case-Laws Customs Mon, 29 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166608