https://www.taxtmi.com/caselaws?id=83556 Natural graphite that remains in the crude state after only permitted washing, crushing, grinding or similar physical processes continues to fall under Chapter 25, and is not classifiable as artificial graphite under Heading 3801.90 unless the material is shown to have been converted beyond the chapter. The declared import value also cannot be rejected and enhanced by relying on an invoice for different goods unless comparability under the similar-goods valuation rules is established and there is evidence that the transaction value is unacceptable; mere suspicion is insufficient. The discussion therefore turns on tariff classification of natural graphite and the evidentiary limits on customs valuation. en-us Tue, 23 Aug 1994 00:00:00 +0530 Thu, 14 Jul 2011 11:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83556 Natural graphite that remains in the crude state after only permitted washing, crushing, grinding or similar physical processes continues to fall under Chapter 25, and is not classifiable as artificial graphite under Heading 3801.90 unless the material is shown to have been converted beyond the chapter. The declared import value also cannot be rejected and enhanced by relying on an invoice for different goods unless comparability under the similar-goods valuation rules is established and there is evidence that the transaction value is unacceptable; mere suspicion is insufficient. The discussion therefore turns on tariff classification of natural graphite and the evidentiary limits on customs valuation. Case-Laws Customs Tue, 23 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83556