https://www.taxtmi.com/caselaws?id=85351 Imported welded and rolled tubes in Inconel alloy 601 were not proved to be spare parts of a rotary tube annealing furnace, because the invoice, bill of entry and other record described them as tubes and the supporting drawing was unconvincing. In the absence of cogent evidence showing their true nature and intended use as furnace parts, the customs claim for reclassification under Heading 85.11 failed. The classification under Heading 73.17/19(2) as tubes of stainless steel was therefore sustained, as the record supported that description more reliably than the asserted spare-parts claim. en-us Tue, 11 Jun 1996 00:00:00 +0530 Thu, 04 Aug 2011 14:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85351 Imported welded and rolled tubes in Inconel alloy 601 were not proved to be spare parts of a rotary tube annealing furnace, because the invoice, bill of entry and other record described them as tubes and the supporting drawing was unconvincing. In the absence of cogent evidence showing their true nature and intended use as furnace parts, the customs claim for reclassification under Heading 85.11 failed. The classification under Heading 73.17/19(2) as tubes of stainless steel was therefore sustained, as the record supported that description more reliably than the asserted spare-parts claim. Case-Laws Customs Tue, 11 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85351