https://www.taxtmi.com/caselaws?id=790826 Imported molybdenum mirror and shield were treated as articles of molybdenum rather than flat plates, sheets, strips or foils because the tariff concept of those products requires a flat surface and uniform thickness. Once the goods were cut, curved and fashioned into specialised automobile lamp reflectors or shields, they lost the character of sheet material and acquired the identity of a finished article. Applying the residual classification entry and the interpretive rule that the heading occurring last in numerical order prevails where competing entries equally apply, the goods were classifiable under CTH 81029900, not CTH 81029590. en-us Wed, 29 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790826 Imported molybdenum mirror and shield were treated as articles of molybdenum rather than flat plates, sheets, strips or foils because the tariff concept of those products requires a flat surface and uniform thickness. Once the goods were cut, curved and fashioned into specialised automobile lamp reflectors or shields, they lost the character of sheet material and acquired the identity of a finished article. Applying the residual classification entry and the interpretive rule that the heading occurring last in numerical order prevails where competing entries equally apply, the goods were classifiable under CTH 81029900, not CTH 81029590. Case-Laws Customs Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790826