https://www.taxtmi.com/caselaws?id=350116 Imported consignments containing dies, jigs, fixtures, checking fixtures and inspection jigs could not be uniformly classified under Customs Tariff Heading 8207 merely by invoking Note 2 to Chapter 82. The ruling emphasises that Note 2 applies only to parts of base metal articles of that chapter and does not permit a blanket classification of mixed goods under one heading. Where items are separately identifiable under the tariff, they must be classified according to their own nature and description, and only specifically identifiable unclassified base metal parts may fall within Heading 8207. The matter was required to be reconsidered on individual classification. en-us Thu, 21 Sep 2017 00:00:00 +0530 Tue, 31 Oct 2017 15:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350116 Imported consignments containing dies, jigs, fixtures, checking fixtures and inspection jigs could not be uniformly classified under Customs Tariff Heading 8207 merely by invoking Note 2 to Chapter 82. The ruling emphasises that Note 2 applies only to parts of base metal articles of that chapter and does not permit a blanket classification of mixed goods under one heading. Where items are separately identifiable under the tariff, they must be classified according to their own nature and description, and only specifically identifiable unclassified base metal parts may fall within Heading 8207. The matter was required to be reconsidered on individual classification. Case-Laws Customs Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350116