https://www.taxtmi.com/caselaws?id=90321 The Tribunal upheld the Revenue's classification of imported rollers under Tariff Heading 8482.99 as finished roller bearings, rejecting the appellant's argument for classification under Tariff Heading 7326.19. The Tribunal noted discrepancies between the appellants' claim of semi-finished goods and the description in shipping documents, finding that the goods were initially declared as finished parts. Despite the appellant's reliance on a supplier's clarification and precedent, the Tribunal distinguished the case, emphasizing conflicting descriptions and affirming the Revenue's classification. The appeal was dismissed, with the initial order deemed appropriate. en-us Tue, 13 Apr 1999 00:00:00 +0530 Wed, 05 Oct 2011 11:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90321 The Tribunal upheld the Revenue's classification of imported rollers under Tariff Heading 8482.99 as finished roller bearings, rejecting the appellant's argument for classification under Tariff Heading 7326.19. The Tribunal noted discrepancies between the appellants' claim of semi-finished goods and the description in shipping documents, finding that the goods were initially declared as finished parts. Despite the appellant's reliance on a supplier's clarification and precedent, the Tribunal distinguished the case, emphasizing conflicting descriptions and affirming the Revenue's classification. The appeal was dismissed, with the initial order deemed appropriate. Case-Laws Customs Tue, 13 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90321