https://www.taxtmi.com/caselaws?id=74415 The Tribunal classified the imported goods, "crankshaft rear end packing," under Heading 84.65 instead of Heading 68.01/16(1) as contended by the customs authorities. The Tribunal determined that asbestos was not the sole determining factor in the goods' composition and that Heading 84.65 was more specific due to the prevention of oil leakage primarily by the rubber core. As a result, the appeal was allowed in favor of the appellants, granting them consequential relief. en-us Tue, 19 May 1987 00:00:00 +0530 Wed, 08 Jun 2011 17:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74415 The Tribunal classified the imported goods, "crankshaft rear end packing," under Heading 84.65 instead of Heading 68.01/16(1) as contended by the customs authorities. The Tribunal determined that asbestos was not the sole determining factor in the goods' composition and that Heading 84.65 was more specific due to the prevention of oil leakage primarily by the rubber core. As a result, the appeal was allowed in favor of the appellants, granting them consequential relief. Case-Laws Customs Tue, 19 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74415