https://www.taxtmi.com/caselaws?id=84271 Classification under Heading 90.24 was rejected because the goods described as templates were not instruments used to measure, check, control flow, depth, pressure, or temperature. As the refund claim depended on that entry, it failed. The alternative request to remand the matter and reclassify the goods under Heading 90.16 was also refused because it raised a new classification basis not taken before the lower authorities, and a fresh refund claim could not be introduced at the appellate stage. The rejection of the refund claim was therefore upheld. en-us Thu, 06 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 18:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84271 Classification under Heading 90.24 was rejected because the goods described as templates were not instruments used to measure, check, control flow, depth, pressure, or temperature. As the refund claim depended on that entry, it failed. The alternative request to remand the matter and reclassify the goods under Heading 90.16 was also refused because it raised a new classification basis not taken before the lower authorities, and a fresh refund claim could not be introduced at the appellate stage. The rejection of the refund claim was therefore upheld. Case-Laws Customs Thu, 06 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84271