https://www.taxtmi.com/caselaws?id=73049 Imported resistance wires were accepted as classifiable under Heading 74.03 of the Customs Tariff Act, 1975 after the revenue conceded the correct tariff position on the basis of the record. The certificate of analysis, invoice and an earlier appellate order on the same goods supported that classification, and the alternative classifications under Heading 74.02(02) and Heading 85.18/27(5) were not accepted. Consequential refund followed from the accepted classification and the lower authorities' assessment did not stand. en-us Mon, 05 Dec 1983 00:00:00 +0530 Thu, 26 May 2011 17:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73049 Imported resistance wires were accepted as classifiable under Heading 74.03 of the Customs Tariff Act, 1975 after the revenue conceded the correct tariff position on the basis of the record. The certificate of analysis, invoice and an earlier appellate order on the same goods supported that classification, and the alternative classifications under Heading 74.02(02) and Heading 85.18/27(5) were not accepted. Consequential refund followed from the accepted classification and the lower authorities' assessment did not stand. Case-Laws Customs Mon, 05 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73049