https://www.taxtmi.com/caselaws?id=74686 Imported ceramic tubes were disputed on classification between Heading 69.03 and Heading 69.10/14 of the Customs Tariff Act, 1975. The claim that the goods were refractory tubes was not supported by convincing evidence, and the documents filed did not explain the technical features necessary to establish that description. Because the record did not prove that the imported tubes matched the appellants' claimed tariff entry, the departmental classification was not shown to be incorrect. The customs authorities' classification was therefore upheld and the appeal failed. en-us Fri, 13 Mar 1987 00:00:00 +0530 Fri, 10 Jun 2011 13:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74686 Imported ceramic tubes were disputed on classification between Heading 69.03 and Heading 69.10/14 of the Customs Tariff Act, 1975. The claim that the goods were refractory tubes was not supported by convincing evidence, and the documents filed did not explain the technical features necessary to establish that description. Because the record did not prove that the imported tubes matched the appellants' claimed tariff entry, the departmental classification was not shown to be incorrect. The customs authorities' classification was therefore upheld and the appeal failed. Case-Laws Customs Fri, 13 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74686