https://www.taxtmi.com/caselaws?id=96273 The Tribunal upheld the rejection of a refund claim concerning the classification of the imported product "Glasticord 450" as synthetic rubber under Customs Chapter Heading 40.02 or 40.05. The authorities' decision was supported by the lack of challenge to the initial classification as a sealant, insufficient evidence to prove the product as synthetic rubber, and the product's function as a sealant based on documentation and test results. The appellant's reliance on product literature and judicial precedents was deemed insufficient to overturn the authorities' findings, resulting in the dismissal of the appeal. en-us Wed, 04 Oct 2000 00:00:00 +0530 Tue, 20 Dec 2011 15:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96273 The Tribunal upheld the rejection of a refund claim concerning the classification of the imported product "Glasticord 450" as synthetic rubber under Customs Chapter Heading 40.02 or 40.05. The authorities' decision was supported by the lack of challenge to the initial classification as a sealant, insufficient evidence to prove the product as synthetic rubber, and the product's function as a sealant based on documentation and test results. The appellant's reliance on product literature and judicial precedents was deemed insufficient to overturn the authorities' findings, resulting in the dismissal of the appeal. Case-Laws Customs Wed, 04 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96273