https://www.taxtmi.com/caselaws?id=86043 Imported goods declared as brass residue were held, on chemical examination, to be a yellowish metallic powder of copper, zinc and nickel, so the declared description was not accepted. The classification dispute between Chapter 26 and Chapter 74 was therefore required to be reconsidered on the true nature of the goods, and the matter was remanded for de novo adjudication under Chapter 74. The misdeclaration was treated as established on the record because the test report was not effectively challenged by retest or cross-examination, so the penalty was sustained. en-us Mon, 04 Nov 1996 00:00:00 +0530 Tue, 09 Aug 2011 18:08:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86043 Imported goods declared as brass residue were held, on chemical examination, to be a yellowish metallic powder of copper, zinc and nickel, so the declared description was not accepted. The classification dispute between Chapter 26 and Chapter 74 was therefore required to be reconsidered on the true nature of the goods, and the matter was remanded for de novo adjudication under Chapter 74. The misdeclaration was treated as established on the record because the test report was not effectively challenged by retest or cross-examination, so the penalty was sustained. Case-Laws Customs Mon, 04 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86043