https://www.taxtmi.com/caselaws?id=54222 Goods used in a plastic extruder to pass pipe through dies for corrugation were held not to be moulds under tariff heading 8480.10 because they lacked the cavity and shape-retaining function essential to a mould. On their nature and use, and with support from the explanatory notes relied on below, they were classified as parts of an extruder under heading 8477.90. The claim for reassessment and consequential refund on that basis failed, and the duty assessment was sustained. en-us Thu, 21 Jul 2005 00:00:00 +0530 Mon, 18 Oct 2010 18:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54222 Goods used in a plastic extruder to pass pipe through dies for corrugation were held not to be moulds under tariff heading 8480.10 because they lacked the cavity and shape-retaining function essential to a mould. On their nature and use, and with support from the explanatory notes relied on below, they were classified as parts of an extruder under heading 8477.90. The claim for reassessment and consequential refund on that basis failed, and the duty assessment was sustained. Case-Laws Customs Thu, 21 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54222