https://www.taxtmi.com/caselaws?id=72621 Imported parts of industrial sewing machines had to be classified according to the undisputed description in the import invoices, which described them as parts of industrial sewing machines TA-1 type worked by 1/4 H.P. Because that description was not challenged by the assessing authority, classification under Tariff Item 72(11) was held incorrect and the goods were treated as falling under Tariff Item 72(3). The refusal of refund claims on the grounds that the goods were out of customs control and that an earlier appellate order could not apply to similar imports was found unsustainable on the facts, and the refund rejection was set aside with consequential relief. en-us Fri, 14 Nov 1986 00:00:00 +0530 Fri, 20 May 2011 17:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72621 Imported parts of industrial sewing machines had to be classified according to the undisputed description in the import invoices, which described them as parts of industrial sewing machines TA-1 type worked by 1/4 H.P. Because that description was not challenged by the assessing authority, classification under Tariff Item 72(11) was held incorrect and the goods were treated as falling under Tariff Item 72(3). The refusal of refund claims on the grounds that the goods were out of customs control and that an earlier appellate order could not apply to similar imports was found unsustainable on the facts, and the refund rejection was set aside with consequential relief. Case-Laws Customs Fri, 14 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72621