https://www.taxtmi.com/caselaws?id=74419 The Tribunal upheld the Appellate Collector's classification of imported metallic refractory sheaths under Heading 90.29 but disagreed with the duty exemption under Customs Notification No. 362/76 due to the composite nature of the goods. Consequently, the sheaths were classified under Item No. 68 of the Central Excise Tariff, making them liable for additional customs duty. The decision emphasizes the necessity of considering both composition and use in determining the classification and duty implications of imported goods under customs regulations. en-us Wed, 20 May 1987 00:00:00 +0530 Wed, 08 Jun 2011 17:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74419 The Tribunal upheld the Appellate Collector's classification of imported metallic refractory sheaths under Heading 90.29 but disagreed with the duty exemption under Customs Notification No. 362/76 due to the composite nature of the goods. Consequently, the sheaths were classified under Item No. 68 of the Central Excise Tariff, making them liable for additional customs duty. The decision emphasizes the necessity of considering both composition and use in determining the classification and duty implications of imported goods under customs regulations. Case-Laws Customs Wed, 20 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74419