https://www.taxtmi.com/caselaws?id=80601 Mixed LDPE and Surlyn goods are classified under the tariff heading corresponding to the component giving the mixture its essential character, and Chapter Note 4 together with Rules 2(b) and 3(b) support classification by the predominating comonomer and density evidence, placing the consignment under sub-heading 3901.10. The note also states that misdeclaration under section 111(m) requires proof of fraudulent inconsistency with import documents, which was absent where the bills of entry matched the papers and the importer's conduct was consistent with a bona fide dispute. It further explains that "disposal goods" under the licence condition must be proved by evidence, not assumption, so confiscation under section 111(d) cannot rest on conjecture. en-us Wed, 28 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 18:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80601 Mixed LDPE and Surlyn goods are classified under the tariff heading corresponding to the component giving the mixture its essential character, and Chapter Note 4 together with Rules 2(b) and 3(b) support classification by the predominating comonomer and density evidence, placing the consignment under sub-heading 3901.10. The note also states that misdeclaration under section 111(m) requires proof of fraudulent inconsistency with import documents, which was absent where the bills of entry matched the papers and the importer's conduct was consistent with a bona fide dispute. It further explains that "disposal goods" under the licence condition must be proved by evidence, not assumption, so confiscation under section 111(d) cannot rest on conjecture. Case-Laws Customs Wed, 28 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80601