https://www.taxtmi.com/caselaws?id=48755 Imported hydraulic press plates used in forming and shaping plastic laminates were treated as moulds because their functional use matched the description accepted by the Supreme Court for the same product type. On that settled reasoning, the competing claim that the goods were stainless steel plates or sheets under Heading 73.15 was rejected. The plates were therefore classified under Heading 84.60 of the Customs Tariff Act, 1975 as moulds, with the classification favouring the assessee. en-us Thu, 10 Jun 1999 00:00:00 +0530 Fri, 06 Aug 2010 13:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48755 Imported hydraulic press plates used in forming and shaping plastic laminates were treated as moulds because their functional use matched the description accepted by the Supreme Court for the same product type. On that settled reasoning, the competing claim that the goods were stainless steel plates or sheets under Heading 73.15 was rejected. The plates were therefore classified under Heading 84.60 of the Customs Tariff Act, 1975 as moulds, with the classification favouring the assessee. Case-Laws Customs Thu, 10 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48755