https://www.taxtmi.com/caselaws?id=40751 Magnetite electrodes imported without copper coating and copper strips were treated as apparatus or component parts specially shaped for use in an industrial system, so they fell within entry 72(c) or 72(3) rather than the residuary entry 87. The court noted that the copper coating only improved efficiency and was not indispensable to the goods' essential character or use. It also held that the consumable-material reasoning could not support the classification because that ground had not been put to the importer in the show-cause notice, and the classification was vitiated by reliance on irrelevant considerations. The impugned customs order was set aside and the writ petition succeeded. en-us Tue, 08 Jan 1980 00:00:00 +0530 Fri, 14 May 2010 12:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40751 Magnetite electrodes imported without copper coating and copper strips were treated as apparatus or component parts specially shaped for use in an industrial system, so they fell within entry 72(c) or 72(3) rather than the residuary entry 87. The court noted that the copper coating only improved efficiency and was not indispensable to the goods' essential character or use. It also held that the consumable-material reasoning could not support the classification because that ground had not been put to the importer in the show-cause notice, and the classification was vitiated by reliance on irrelevant considerations. The impugned customs order was set aside and the writ petition succeeded. Case-Laws Customs Tue, 08 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40751