https://www.taxtmi.com/caselaws?id=85666 Imported sound level meters with octave filter were found to remain classifiable under Heading 90.28(1) of the Customs Tariff Act, 1975, because the importer did not produce technical evidence such as a manufacturer's catalogue or literature to displace the classification adopted by the customs authorities. In the absence of material showing that the goods fell under the claimed alternative heading, the description in the Bill of Entry was accepted as reflecting the goods as vibration meters. The refund claim based on reclassification was therefore unsubstantiated and the challenge to its rejection failed. en-us Fri, 21 Jun 1996 00:00:00 +0530 Sat, 06 Aug 2011 13:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85666 Imported sound level meters with octave filter were found to remain classifiable under Heading 90.28(1) of the Customs Tariff Act, 1975, because the importer did not produce technical evidence such as a manufacturer's catalogue or literature to displace the classification adopted by the customs authorities. In the absence of material showing that the goods fell under the claimed alternative heading, the description in the Bill of Entry was accepted as reflecting the goods as vibration meters. The refund claim based on reclassification was therefore unsubstantiated and the challenge to its rejection failed. Case-Laws Customs Fri, 21 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85666