https://www.taxtmi.com/caselaws?id=74508 Imported printed circuit boards were to be classified under the correct specific tariff heading according to whether they were populated or unpopulated, because the applicable tariff treatment turned on the goods' physical character. As the boards were stated to be available in the customs warehouse, the assessing authority could still verify their nature and make the factual determination required for re-classification. The matter was therefore remanded for fresh classification under the proper heading after verification, while the remaining claims had been withdrawn from consideration. en-us Fri, 16 Oct 1987 00:00:00 +0530 Thu, 09 Jun 2011 12:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74508 Imported printed circuit boards were to be classified under the correct specific tariff heading according to whether they were populated or unpopulated, because the applicable tariff treatment turned on the goods' physical character. As the boards were stated to be available in the customs warehouse, the assessing authority could still verify their nature and make the factual determination required for re-classification. The matter was therefore remanded for fresh classification under the proper heading after verification, while the remaining claims had been withdrawn from consideration. Case-Laws Customs Fri, 16 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74508