https://www.taxtmi.com/caselaws?id=73644 Imported goods declared as wool waste were held not to be displaced from that classification on the basis of mere visual inspection. Where the department contests the declared description in the invoice and Bill of Entry, the burden rests on it to prove the goods are different from what is declared. Superficial enquiries, unsupported market reports, and unused expert opinions were insufficient, and the hank form of the goods did not by itself establish serviceable yarn or require the importer to prove intended garnetting. The declared treatment as wool waste therefore stood. en-us Tue, 16 Feb 1988 00:00:00 +0530 Thu, 02 Jun 2011 15:47:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73644 Imported goods declared as wool waste were held not to be displaced from that classification on the basis of mere visual inspection. Where the department contests the declared description in the invoice and Bill of Entry, the burden rests on it to prove the goods are different from what is declared. Superficial enquiries, unsupported market reports, and unused expert opinions were insufficient, and the hank form of the goods did not by itself establish serviceable yarn or require the importer to prove intended garnetting. The declared treatment as wool waste therefore stood. Case-Laws Customs Tue, 16 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73644