https://www.taxtmi.com/caselaws?id=73441 Imported sieves designed for use with a Ro-Tap Testing Sieve Shaker were not "hand sieves" under Heading 96.01/06(1) because that heading covers only sieves intended for manual operation. The invoice, manufacturer's catalogue and explanatory notes showed the goods were mounted on machinery and not manipulated solely by hand, so they fell within Heading 84.18(1) as parts of filtering machinery. The department's classification was unsupported on the record, and the original customs classification in favour of the assessee was restored. en-us Tue, 29 Dec 1987 00:00:00 +0530 Tue, 31 May 2011 18:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73441 Imported sieves designed for use with a Ro-Tap Testing Sieve Shaker were not "hand sieves" under Heading 96.01/06(1) because that heading covers only sieves intended for manual operation. The invoice, manufacturer's catalogue and explanatory notes showed the goods were mounted on machinery and not manipulated solely by hand, so they fell within Heading 84.18(1) as parts of filtering machinery. The department's classification was unsupported on the record, and the original customs classification in favour of the assessee was restored. Case-Laws Customs Tue, 29 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73441