https://www.taxtmi.com/caselaws?id=467234 Imported bronze cladding panels were held to possess the essential character of the finished statue because they were computer-modelled, moulded, cast, relief-bearing, serially numbered and usable only as predetermined assembly parts; applying the General Rules for Interpretation, in particular Rule 2(a), and HSN explanatory notes, such components must be classified with the assembled article rather than as flat copper sheets or separate statuettes, and are therefore classifiable under the sculpture heading 9703 as original metal statuary. en-us Tue, 23 Apr 2024 00:00:00 +0530 Wed, 11 Mar 2026 19:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467234 Imported bronze cladding panels were held to possess the essential character of the finished statue because they were computer-modelled, moulded, cast, relief-bearing, serially numbered and usable only as predetermined assembly parts; applying the General Rules for Interpretation, in particular Rule 2(a), and HSN explanatory notes, such components must be classified with the assembled article rather than as flat copper sheets or separate statuettes, and are therefore classifiable under the sculpture heading 9703 as original metal statuary. Case-Laws Customs Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467234