https://www.taxtmi.com/caselaws?id=84745 Imported outer rings of roller bearings were classified by reference to their actual nature on examination, not by a competing tariff description that the importer preferred. Because the goods were found to be identifiable parts of roller bearings below 85 mm, Heading 84.62(3) applied and the refund claim failed. The classification was upheld on the examination report, recorded findings, and invoice description, and the departmental classification was affirmed. en-us Fri, 16 Jun 1995 00:00:00 +0530 Mon, 25 Jul 2011 13:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84745 Imported outer rings of roller bearings were classified by reference to their actual nature on examination, not by a competing tariff description that the importer preferred. Because the goods were found to be identifiable parts of roller bearings below 85 mm, Heading 84.62(3) applied and the refund claim failed. The classification was upheld on the examination report, recorded findings, and invoice description, and the departmental classification was affirmed. Case-Laws Customs Fri, 16 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84745