https://www.taxtmi.com/caselaws?id=44705 For customs classification, flat rectangular martensitic steel pieces imported for use in forming, shaping, or pressing plastic laminates and laminated sheets were treated as moulds rather than as ordinary plates of iron or steel. Their intended use and functional character were taken as decisive, and the Tribunal's majority view was accepted on that basis. Heading 84.60 was therefore applied, while the competing classification under Heading 73.15(2) was rejected. en-us Thu, 25 Sep 1997 00:00:00 +0530 Sat, 03 Jul 2010 13:04:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44705 For customs classification, flat rectangular martensitic steel pieces imported for use in forming, shaping, or pressing plastic laminates and laminated sheets were treated as moulds rather than as ordinary plates of iron or steel. Their intended use and functional character were taken as decisive, and the Tribunal's majority view was accepted on that basis. Heading 84.60 was therefore applied, while the competing classification under Heading 73.15(2) was rejected. Case-Laws Customs Thu, 25 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44705