1997 (2) TMI 369

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....ate, for the Appellant. Shri K.K. Jha, SDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - All these appeals involving common question of law and facts were heard together and are being disposed of through this common order. 2. The Appellants imported what they claimed to be Bourden Springs - components of oil pressure gauge. They claimed classification under CTH ....

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....l quality of the spring was imparted to the goods by the material of the tube itself. The goods were cut to shape and specially made to fit as Bourden spring in the pressure gauge. Merely because these were in straight length and not bent into shape as Bourden spring would not mean that they are mere copper alloy tube and not spring. Placing considerable emphasis on Rule 2(a) of Rule of Interpreta....

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....nly into springs by the post importation operation merely of bending into C-shape and fitting it in the dash-board instrument. This Tribunal in case of Bharat Heavy Electricals Ltd. v. CC [1987 (28) E.L.T. 545 (T)] dealt in detail the scope of essential character of incomplete or unfinished articles. The question here is whether the articles as presented had acquired approximate shape or outline o....