That's how they were getting away with claiming "made in Sheffield"
"Shaped in Sheffield", or "Bent in Sheffield" (is that a dodgy film title?)
wouldn't have had quite the same effect would it?!!
It is very common to import part-finished articles, then add some process here, and then claim it is made in UK. However if Trading Standards get their teeth in to it, they will quite rightly try to figure out what proportion of the process has been made in the UK. If it turns out that that process was minimal, or even just the packaging, then the importer will have some trouble on their hands. Ironically though this is less of aan issue nowadays when the country of origin is not a legal requirement for most goods.