https://www.taxtmi.com/caselaws?id=81343 Graphite wearing rings were classified under Heading 68.01/16, not Chapter Heading 84.12, because Note 1(a) to Chapter 84 excludes articles falling under Chapter 68 and the Tribunal applied binding precedent that carbon parts of machinery do not qualify under Chapter 84. The assessee's attempt to rely on the goods as artificial graphite did not alter the tariff position. The Tribunal also refused to admit additional evidence, holding that affidavits and a supplier's letter prepared long after import lacked contemporaneous technical value and were not reliable for deciding classification. en-us Thu, 16 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 18:44:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81343 Graphite wearing rings were classified under Heading 68.01/16, not Chapter Heading 84.12, because Note 1(a) to Chapter 84 excludes articles falling under Chapter 68 and the Tribunal applied binding precedent that carbon parts of machinery do not qualify under Chapter 84. The assessee's attempt to rely on the goods as artificial graphite did not alter the tariff position. The Tribunal also refused to admit additional evidence, holding that affidavits and a supplier's letter prepared long after import lacked contemporaneous technical value and were not reliable for deciding classification. Case-Laws Customs Thu, 16 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81343