https://www.taxtmi.com/caselaws?id=86907 Imported populated printed circuit boards were not shown, by technical literature or catalogue evidence, to function as parts of a drilling machine or to fall under the claimed tariff heading. In the absence of proof supporting the asserted classification, the authorities were justified in rejecting the refund claim, and the classification as drilling machine parts was not accepted. en-us Mon, 21 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86907 Imported populated printed circuit boards were not shown, by technical literature or catalogue evidence, to function as parts of a drilling machine or to fall under the claimed tariff heading. In the absence of proof supporting the asserted classification, the authorities were justified in rejecting the refund claim, and the classification as drilling machine parts was not accepted. Case-Laws Customs Mon, 21 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86907