https://www.taxtmi.com/caselaws?id=95185 Imported cabinet knobs were classified on the basis of their real nature and use, not merely the description in import documents. The available material did not establish that the goods were confined to cabinet use, and the importer's explanation that they could serve as fittings for doors, windows, sliding doors and wardrobes was not displaced by any reliable contrary evidence. In the absence of samples or other convincing material, the fittings were treated as door and window fittings, which were freely importable, and not as restricted furniture fittings requiring a specific import licence. en-us Thu, 21 Sep 2000 00:00:00 +0530 Thu, 08 Dec 2011 15:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95185 Imported cabinet knobs were classified on the basis of their real nature and use, not merely the description in import documents. The available material did not establish that the goods were confined to cabinet use, and the importer's explanation that they could serve as fittings for doors, windows, sliding doors and wardrobes was not displaced by any reliable contrary evidence. In the absence of samples or other convincing material, the fittings were treated as door and window fittings, which were freely importable, and not as restricted furniture fittings requiring a specific import licence. Case-Laws Customs Thu, 21 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95185