https://www.taxtmi.com/caselaws?id=465152 Unfinished forged injector bodies that had already acquired the essential character of identifiable fuel injection system parts were classifiable under CTH 8409 9990, not as articles of iron and steel under CTH 7326 1990. Applying Note 2(b) of Section XVI and HSN guidance, the material description could not override the finished character and specific machine use of the goods. Because the Bills of Entry disclosed the unfinished forgings and their intended use, concealment of material facts was not established; suppression and misdeclaration could not be inferred from a later tariff dispute. The demand, therefore, did not survive on that basis. en-us Mon, 16 Dec 2024 00:00:00 +0530 Mon, 08 Dec 2025 18:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465152 Unfinished forged injector bodies that had already acquired the essential character of identifiable fuel injection system parts were classifiable under CTH 8409 9990, not as articles of iron and steel under CTH 7326 1990. Applying Note 2(b) of Section XVI and HSN guidance, the material description could not override the finished character and specific machine use of the goods. Because the Bills of Entry disclosed the unfinished forgings and their intended use, concealment of material facts was not established; suppression and misdeclaration could not be inferred from a later tariff dispute. The demand, therefore, did not survive on that basis. Case-Laws Customs Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465152