https://www.taxtmi.com/caselaws?id=82582 The tribunal ruled in favor of the Revenue, determining that the imported goods, declared as "Luminous Pigment" for X-Ray screens, were correctly classified under Heading 32.04 as luminophores. The decision overturned the Collector (Appeals) classification under Heading 28.47, highlighting the significance of precise classification based on the characteristics and intended use of the goods, supported by documentary evidence and statutory notes. en-us Tue, 06 Apr 1993 00:00:00 +0530 Wed, 06 Jul 2011 11:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82582 The tribunal ruled in favor of the Revenue, determining that the imported goods, declared as "Luminous Pigment" for X-Ray screens, were correctly classified under Heading 32.04 as luminophores. The decision overturned the Collector (Appeals) classification under Heading 28.47, highlighting the significance of precise classification based on the characteristics and intended use of the goods, supported by documentary evidence and statutory notes. Case-Laws Customs Tue, 06 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82582