https://www.taxtmi.com/caselaws?id=52259 Imported goods must be classified on the basis of their condition as presented for assessment, not on their intended use after further processing. Where goods were imported in running lengths and were not finished wave guides or ready-to-use components, their later cutting or transformation did not change their character for customs classification. Applying this principle and earlier precedent on imports requiring further processing before use, the tribunal upheld classification on the basis of the goods as imported and rejected the challenge to the departmental view. en-us Tue, 01 Jul 2003 00:00:00 +0530 Mon, 04 Oct 2010 15:40:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52259 Imported goods must be classified on the basis of their condition as presented for assessment, not on their intended use after further processing. Where goods were imported in running lengths and were not finished wave guides or ready-to-use components, their later cutting or transformation did not change their character for customs classification. Applying this principle and earlier precedent on imports requiring further processing before use, the tribunal upheld classification on the basis of the goods as imported and rejected the challenge to the departmental view. Case-Laws Customs Tue, 01 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52259