https://www.taxtmi.com/caselaws?id=310750 Imported mould base material that was specially designed and cut to shape but still required further machining and assembly before becoming ready-to-use mould bases was not classifiable as finished mould bases. Applying the Harmonized Commodity Description and Coding System and Section Note 2(b) of Section XVI, the goods were treated as parts suitable solely for use with moulds, rather than mould bases in completed form. They were therefore classified under sub-heading 8480 79 00 and not under sub-heading 8480 20 00. en-us Mon, 21 Nov 2022 00:00:00 +0530 Sat, 11 Nov 2023 08:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310750 Imported mould base material that was specially designed and cut to shape but still required further machining and assembly before becoming ready-to-use mould bases was not classifiable as finished mould bases. Applying the Harmonized Commodity Description and Coding System and Section Note 2(b) of Section XVI, the goods were treated as parts suitable solely for use with moulds, rather than mould bases in completed form. They were therefore classified under sub-heading 8480 79 00 and not under sub-heading 8480 20 00. Case-Laws Customs Mon, 21 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310750