Goods Classification Unchanged: Drilling Does Not Alter Essential Character of Forged and Cast Items.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Classification of goods - manufacture of various forged and cast items - drilling operations has no impact on the essential character of the item manufactured by the appellant and thus, the classification cannot change solely on the ground of drilling operation.....




TaxTMI
TaxTMI