https://www.taxtmi.com/caselaws?id=87821 The Appellate Tribunal dismissed the appeal regarding the classification of "plates" used in a marble cutting machine. The dispute centered on whether the goods should be classified under Heading 82.01/04 as plain Gangsaw blades segments or under Heading 84.45/48 as part of machine tools for working metals. Despite arguments from both sides, the Tribunal emphasized the need for substantial evidence and material to support classification decisions. Due to insufficient evidence and lack of relevant material on record, the Tribunal upheld the Collector's classification under Heading 82.06, highlighting the importance of detailed documentation in classification disputes under the Customs Tariff. en-us Thu, 09 Oct 1997 00:00:00 +0530 Tue, 13 Sep 2011 11:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87821 The Appellate Tribunal dismissed the appeal regarding the classification of "plates" used in a marble cutting machine. The dispute centered on whether the goods should be classified under Heading 82.01/04 as plain Gangsaw blades segments or under Heading 84.45/48 as part of machine tools for working metals. Despite arguments from both sides, the Tribunal emphasized the need for substantial evidence and material to support classification decisions. Due to insufficient evidence and lack of relevant material on record, the Tribunal upheld the Collector's classification under Heading 82.06, highlighting the importance of detailed documentation in classification disputes under the Customs Tariff. Case-Laws Customs Thu, 09 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87821