https://www.taxtmi.com/caselaws?id=89161 The Tribunal upheld the lower authority's classification of imported goods as "Alloy steel bars of Grade Thyrotherm 2344 EFS" under tariff sub-heading 7228.40, considering them solely forged and not further worked, despite the appellant's argument based on subsequent manufacturing processes like peeling. The Tribunal emphasized the reliability of the invoice description over internal test reports and deemed the introduction of new facts, such as peeling, at the appellate stage inappropriate. Consequently, the appeal was dismissed, affirming the initial classification under sub-heading 7228.40. en-us Tue, 11 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 17:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89161 The Tribunal upheld the lower authority's classification of imported goods as "Alloy steel bars of Grade Thyrotherm 2344 EFS" under tariff sub-heading 7228.40, considering them solely forged and not further worked, despite the appellant's argument based on subsequent manufacturing processes like peeling. The Tribunal emphasized the reliability of the invoice description over internal test reports and deemed the introduction of new facts, such as peeling, at the appellate stage inappropriate. Consequently, the appeal was dismissed, affirming the initial classification under sub-heading 7228.40. Case-Laws Customs Tue, 11 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89161