https://www.taxtmi.com/caselaws?id=91182 Recovered tungsten carbide tips were found to be misdeclared as brass scrap, and the supporting purchase bills were verified as false. The appellant's belated retraction was rejected because it was uncorroborated and inconsistent with earlier statements and the surrounding material. A chemical examiner's report identified the goods as tungsten carbide tips for tools, and that evidence together with the admission established their true nature. Classification under Heading 8209 was therefore upheld, and the confiscation, differential duty demand and penalty were sustained. en-us Tue, 19 May 1998 00:00:00 +0530 Fri, 14 Oct 2011 13:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91182 Recovered tungsten carbide tips were found to be misdeclared as brass scrap, and the supporting purchase bills were verified as false. The appellant's belated retraction was rejected because it was uncorroborated and inconsistent with earlier statements and the surrounding material. A chemical examiner's report identified the goods as tungsten carbide tips for tools, and that evidence together with the admission established their true nature. Classification under Heading 8209 was therefore upheld, and the confiscation, differential duty demand and penalty were sustained. Case-Laws Customs Tue, 19 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91182