https://www.taxtmi.com/caselaws?id=48681 Rule 2(a) applies where imported goods, though incomplete, have the essential character of the finished article and require only minor completion. The imported rough machined banding ring forgings were made to detailed specifications for a boiler feed pump motor, had the approximate shape and contour of the finished component, and were usable only for completion into that part. Post-import operations such as splitting, groove cutting, dimension adjustment and surface finishing were treated as fitment work, not substantial manufacture. They were therefore classifiable as the finished component under Heading 84.11(1), and not under the headings adopted by Customs. en-us Sun, 09 Nov 1986 00:00:00 +0530 Fri, 03 Nov 2023 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48681 Rule 2(a) applies where imported goods, though incomplete, have the essential character of the finished article and require only minor completion. The imported rough machined banding ring forgings were made to detailed specifications for a boiler feed pump motor, had the approximate shape and contour of the finished component, and were usable only for completion into that part. Post-import operations such as splitting, groove cutting, dimension adjustment and surface finishing were treated as fitment work, not substantial manufacture. They were therefore classifiable as the finished component under Heading 84.11(1), and not under the headings adopted by Customs. Case-Laws Customs Sun, 09 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48681