https://www.taxtmi.com/caselaws?id=87225 Mounted prisms imported for binocular heads were held classifiable as parts and accessories of the binocular head under Heading 90.11/12, not as separate prisms under Heading 90.01. The goods were found to be mounted and ready for use, and that factual position was not displaced. The tariff basis relied on by the Revenue, drawn from later HSN sub-notes, was held inapplicable to the tariff position existing at the time of import. The classification also accepted reliance on technical material and laboratory opinion in resolving the dispute, and the Collector's classification was upheld while the Revenue's challenge failed. en-us Tue, 29 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 15:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87225 Mounted prisms imported for binocular heads were held classifiable as parts and accessories of the binocular head under Heading 90.11/12, not as separate prisms under Heading 90.01. The goods were found to be mounted and ready for use, and that factual position was not displaced. The tariff basis relied on by the Revenue, drawn from later HSN sub-notes, was held inapplicable to the tariff position existing at the time of import. The classification also accepted reliance on technical material and laboratory opinion in resolving the dispute, and the Collector's classification was upheld while the Revenue's challenge failed. Case-Laws Customs Tue, 29 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87225