https://www.taxtmi.com/caselaws?id=74374 Imported heating rods were claimed as parts of an industrial furnace under Heading 85.11(1), but the absence of a catalogue or other adequate evidence meant their status as furnace components was not established. On the available record, similar heating rods and heating elements were treated as falling under Heading 85.12, and the existing assessment under that heading could not be displaced. The result was that the goods were not accepted as industrial furnace parts and the request for re-assessment under Heading 85.11(1) failed. en-us Mon, 02 Mar 1987 00:00:00 +0530 Wed, 08 Jun 2011 14:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74374 Imported heating rods were claimed as parts of an industrial furnace under Heading 85.11(1), but the absence of a catalogue or other adequate evidence meant their status as furnace components was not established. On the available record, similar heating rods and heating elements were treated as falling under Heading 85.12, and the existing assessment under that heading could not be displaced. The result was that the goods were not accepted as industrial furnace parts and the request for re-assessment under Heading 85.11(1) failed. Case-Laws Customs Mon, 02 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74374