https://www.taxtmi.com/caselaws?id=80206 Classification of imported paperboard depends on the product's combined technical characteristics, not on end-use or any single attribute in isolation. On the facts, the evidence from later laboratory and technical reports showed that the goods were highly opaque, thick, not a pasted board, and lacked the clear, even look-through associated with ivory board; the import documents also described them as white card board. The Department therefore failed to establish that the goods were ivory board outside the licence coverage, so the confiscation order could not be sustained and release of the goods was ordered. en-us Sun, 14 Jul 1985 00:00:00 +0530 Wed, 15 Jun 2011 14:29:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80206 Classification of imported paperboard depends on the product's combined technical characteristics, not on end-use or any single attribute in isolation. On the facts, the evidence from later laboratory and technical reports showed that the goods were highly opaque, thick, not a pasted board, and lacked the clear, even look-through associated with ivory board; the import documents also described them as white card board. The Department therefore failed to establish that the goods were ivory board outside the licence coverage, so the confiscation order could not be sustained and release of the goods was ordered. Case-Laws Customs Sun, 14 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80206