https://www.taxtmi.com/caselaws?id=74558 Contemporaneous contractual and import documents can determine the true identity of imported goods for tariff classification where they consistently describe a complete assembly. On the documentary record, the consignment was treated as a kit colour port repair assembly of five components imported in knocked-down condition, and the contrary finding that only two items were imported was rejected as unsustainable. Classification under Tariff Heading 70.21 was set aside, and reassessment was directed under Tariff Heading 90.29 read with 90.24, with consequential refund and additional duty treatment under Item 68 of the Central Excise Tariff. en-us Thu, 11 Aug 1988 00:00:00 +0530 Thu, 09 Jun 2011 15:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74558 Contemporaneous contractual and import documents can determine the true identity of imported goods for tariff classification where they consistently describe a complete assembly. On the documentary record, the consignment was treated as a kit colour port repair assembly of five components imported in knocked-down condition, and the contrary finding that only two items were imported was rejected as unsustainable. Classification under Tariff Heading 70.21 was set aside, and reassessment was directed under Tariff Heading 90.29 read with 90.24, with consequential refund and additional duty treatment under Item 68 of the Central Excise Tariff. Case-Laws Central Excise Thu, 11 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74558