https://www.taxtmi.com/caselaws?id=89116 Imported goods described in the bill of entry as a complete computer could not be reclassified for refund purposes as a typesetting machine or aid to printing without cogent contemporaneous evidence supporting the altered description. The importer had assessed and cleared the goods as declared, and no catalogue or similar material was produced before the lower authorities to establish the alleged printing function. Certificates relied on at the appellate stage were not accepted because they had not been placed before the original authorities. In the absence of proof, the declared classification was accepted and the refund claim based on reclassification failed. en-us Tue, 14 Jul 1998 00:00:00 +0530 Fri, 23 Sep 2011 15:23:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89116 Imported goods described in the bill of entry as a complete computer could not be reclassified for refund purposes as a typesetting machine or aid to printing without cogent contemporaneous evidence supporting the altered description. The importer had assessed and cleared the goods as declared, and no catalogue or similar material was produced before the lower authorities to establish the alleged printing function. Certificates relied on at the appellate stage were not accepted because they had not been placed before the original authorities. In the absence of proof, the declared classification was accepted and the refund claim based on reclassification failed. Case-Laws Customs Tue, 14 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89116