https://www.taxtmi.com/caselaws?id=72488 The Tribunal set aside the previous classification under heading 84.31 and restored the classification under heading 68.01/16 for imported Granite Press Rolls, emphasizing the essential character of the stone component in determining classification under the Customs Tariff Act. The decision highlighted the application of interpretative rules and the absence of specific headings for the Rolls or parts of paper machinery, ultimately siding with the Department's appeal for a higher rate of duty. en-us Thu, 10 Apr 1986 00:00:00 +0530 Thu, 19 May 2011 18:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72488 The Tribunal set aside the previous classification under heading 84.31 and restored the classification under heading 68.01/16 for imported Granite Press Rolls, emphasizing the essential character of the stone component in determining classification under the Customs Tariff Act. The decision highlighted the application of interpretative rules and the absence of specific headings for the Rolls or parts of paper machinery, ultimately siding with the Department's appeal for a higher rate of duty. Case-Laws Central Excise Thu, 10 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72488