https://www.taxtmi.com/caselaws?id=74405 Imported heating elements and spares for a hearth furnace were examined for classification under the Customs Tariff Act. The importer claimed treatment as parts of electric furnaces under Heading 85.11(1), but produced no catalogue or other technical material to support that characterization. In the absence of evidence establishing that the goods were parts of electric furnaces, and consistently with the earlier Tribunal view on the same matter, classification under Heading 85.12 was held to be correct. The claim for Heading 85.11(1) was rejected and the assessment under Heading 85.12 was upheld in favour of the Revenue. en-us Fri, 01 May 1987 00:00:00 +0530 Wed, 08 Jun 2011 16:40:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74405 Imported heating elements and spares for a hearth furnace were examined for classification under the Customs Tariff Act. The importer claimed treatment as parts of electric furnaces under Heading 85.11(1), but produced no catalogue or other technical material to support that characterization. In the absence of evidence establishing that the goods were parts of electric furnaces, and consistently with the earlier Tribunal view on the same matter, classification under Heading 85.12 was held to be correct. The claim for Heading 85.11(1) was rejected and the assessment under Heading 85.12 was upheld in favour of the Revenue. Case-Laws Customs Fri, 01 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74405