https://www.taxtmi.com/caselaws?id=85336 Imported goods described across the purchase order, supplier confirmation, import documents, invoice and letter of credit as seamless brass tubes were classified as brass tubes rather than hollow brass rods. The specifications showed a wall thickness far below the internal diameter, which was inconsistent with the claimed rod classification on the record before the Tribunal. The definition of hollow rod and the earlier decision cited by the importer did not assist because the transaction documents consistently treated the goods as tubes. Classification under Item 26A of the Central Excise Tariff was upheld, with countervailing duty applied accordingly. en-us Fri, 10 May 1996 00:00:00 +0530 Thu, 04 Aug 2011 13:05:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85336 Imported goods described across the purchase order, supplier confirmation, import documents, invoice and letter of credit as seamless brass tubes were classified as brass tubes rather than hollow brass rods. The specifications showed a wall thickness far below the internal diameter, which was inconsistent with the claimed rod classification on the record before the Tribunal. The definition of hollow rod and the earlier decision cited by the importer did not assist because the transaction documents consistently treated the goods as tubes. Classification under Item 26A of the Central Excise Tariff was upheld, with countervailing duty applied accordingly. Case-Laws Customs Fri, 10 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85336