https://www.taxtmi.com/caselaws?id=790826 Molybdenum mirrors and shields that had been cut, curved and functionally transformed for use in automobile lamps ceased to retain the character of flat plates, sheets or foils. Their classification therefore depended on the tariff description and the physical identity of the imported goods, not on earlier assessments. As they did not answer the specific description of CTH 81029590 and were not composite goods, the residuary entry for other articles of molybdenum under CTH 81029900 correctly applied under the General Rules for Interpretation. en-us Wed, 29 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790826 Molybdenum mirrors and shields that had been cut, curved and functionally transformed for use in automobile lamps ceased to retain the character of flat plates, sheets or foils. Their classification therefore depended on the tariff description and the physical identity of the imported goods, not on earlier assessments. As they did not answer the specific description of CTH 81029590 and were not composite goods, the residuary entry for other articles of molybdenum under CTH 81029900 correctly applied under the General Rules for Interpretation. Case-Laws Customs Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790826