https://www.taxtmi.com/caselaws?id=86335 Tariff reclassification of imported circular cutter blades failed because the assessee did not produce the invoice, technical literature, or other reliable evidence needed to connect the goods with the machine and use relied on for alternate headings. In the absence of contemporaneous material establishing the nature and function of the imported goods, the claim that they fell under a different Customs Tariff heading could not disturb the original classification or support refund. The classification adopted in the assessment was therefore upheld and the refund claim rejected. en-us Thu, 09 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 11:50:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86335 Tariff reclassification of imported circular cutter blades failed because the assessee did not produce the invoice, technical literature, or other reliable evidence needed to connect the goods with the machine and use relied on for alternate headings. In the absence of contemporaneous material establishing the nature and function of the imported goods, the claim that they fell under a different Customs Tariff heading could not disturb the original classification or support refund. The classification adopted in the assessment was therefore upheld and the refund claim rejected. Case-Laws Customs Thu, 09 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86335