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after consideration of the arguments put forward by the tmk group and esta, it is considered that based on the various documents collected during the on-spot verification visits (customer purchase order and specifications, intercompany contracts, invoices issued by related importers, description of the standard iso 9809-1) these tubes are indeed ‘semi-finished’ in the sense that they have to correspond to certain requirements and specifications such as ‘top quality ss hot finished tubes for cylinders, in steel type 34crmo4 subject to uni en 10083-1 and din 1629 “annealed coarse” and “smooth at ends”, of the dimensions specified in the purchase order.’ furthermore, other requirements which are listed in the customer purchase order and specifications such as ‘ultrasonic testing for feasible defects, thickness control, ovalization and straightness’ also point to further processing of these tubes, which is not the case for so-called ‘blanks’.
po preučitvi utemeljitev skupine tmk in esta se šteje, da so na podlagi različnih dokumentov, zbranih med preveritvenimi obiski (nabavni nalogi strank in specifikacije, pogodbe med družbami, računi, ki so jih izdali povezani uvozniki, opis standarda iso 9809-1), te cevi res „polizdelki“ v smislu, da morajo ustrezati nekaterim zahtevam in specifikacijam, kot so „vroče dodelane cevi za jeklenke najvišje kakovosti iz nerjavnega jekla vrste 34crmo4, ki je predmet uni en 10083-1 in din 1629, ‚razbeljene‘ in ‚gladkih robov‘, mer, navedenih v nabavnem nalogu“. poleg tega tudi druge zahteve, ki so navedene v nabavnem nalogu stranke, in specifikacije, kot so „ultrazvočno testiranje pomanjkljivosti, nadzor nad debelino, obliko in premostjo“, kažejo na nadaljnjo predelavo teh cevi, kar pa ne velja za tako imenovane „neobdelane“ izdelke.
