https://www.taxtmi.com/caselaws?id=167053 Imported extruded graphite rounds, accepted as semi-manufactures of artificial graphite and used as intermediate goods for making moulds, were classified by reference to their condition at the time of import. The tariff structure and Explanatory Notes placed semi-manufactures of graphite in Chapter 38, while finished non-electrical graphite articles fell under Chapter 68. The illustrative list in the Explanatory Notes was not exhaustive, so it did not control against the broader tariff scheme. On that basis, the goods were correctly classifiable under Heading 38.01/19(4) and not under Heading 68.01/16. en-us Tue, 12 Jun 1984 00:00:00 +0530 Thu, 04 Dec 2014 15:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167053 Imported extruded graphite rounds, accepted as semi-manufactures of artificial graphite and used as intermediate goods for making moulds, were classified by reference to their condition at the time of import. The tariff structure and Explanatory Notes placed semi-manufactures of graphite in Chapter 38, while finished non-electrical graphite articles fell under Chapter 68. The illustrative list in the Explanatory Notes was not exhaustive, so it did not control against the broader tariff scheme. On that basis, the goods were correctly classifiable under Heading 38.01/19(4) and not under Heading 68.01/16. Case-Laws Customs Tue, 12 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167053