https://www.taxtmi.com/caselaws?id=72204 The Tribunal concluded that imported goods described as "diamond compax" should be classified under Heading 71.12/15 of the Customs Act, 1962. The lower authorities' classification under Heading 68.01/16 was overturned, and the goods were deemed to fall under the category of articles incorporating synthetic diamond. The Tribunal rejected alternative classifications and determined that the goods required further fabrication before use, supporting their classification under Heading 71.12/15. Consequently, the appeals were dismissed, affirming the initial classification by the Assistant Collector. en-us Wed, 26 Feb 1986 00:00:00 +0530 Sat, 14 May 2011 12:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72204 The Tribunal concluded that imported goods described as "diamond compax" should be classified under Heading 71.12/15 of the Customs Act, 1962. The lower authorities' classification under Heading 68.01/16 was overturned, and the goods were deemed to fall under the category of articles incorporating synthetic diamond. The Tribunal rejected alternative classifications and determined that the goods required further fabrication before use, supporting their classification under Heading 71.12/15. Consequently, the appeals were dismissed, affirming the initial classification by the Assistant Collector. Case-Laws Central Excise Wed, 26 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72204