https://www.taxtmi.com/caselaws?id=74210 Imported safety coupling and rebuilding sets were examined for tariff classification under the Customs Tariff Act. In the absence of documentary evidence establishing the exact nature of the goods, the safety coupling was accepted as a shaft coupling and treated as classifiable under Heading 84.63. The rebuilding set was regarded as a bearing, and, no contrary proof having been produced, the classification adopted by the customs authorities was upheld. The appeal was dismissed. en-us Wed, 08 Jul 1987 00:00:00 +0530 Tue, 07 Jun 2011 14:43:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74210 Imported safety coupling and rebuilding sets were examined for tariff classification under the Customs Tariff Act. In the absence of documentary evidence establishing the exact nature of the goods, the safety coupling was accepted as a shaft coupling and treated as classifiable under Heading 84.63. The rebuilding set was regarded as a bearing, and, no contrary proof having been produced, the classification adopted by the customs authorities was upheld. The appeal was dismissed. Case-Laws Customs Wed, 08 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74210