30In addition, it is apparent from recital 33 of Commission Implementing Regulation (EU) 2017/2093 of 15 November 2017 terminating the investigation concerning possible circumvention of the anti-dumping measures imposed by Council Implementing Regulation (EU) No 1331/2011 on imports of certain seamless pipes and tubes of stainless steel originating in the People’s Republic of China by imports consigned from India, whether declared as originating in India or not, and terminating the registration of such imports imposed by Commission Implementing Regulation (EU) 2017/272 (OJ 2017 L 299, p. 1), that the cold forming substantially transforms a tube or pipe and irreversibly alters its essential characteristics, so that its dimensions and physical, mechanical and metallurgical properties are altered, as is apparent from the general considerations in the Explanatory Notes to the HS relating to Chapter 72, which are relevant to Chapter 73 of the HS.
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