https://www.taxtmi.com/caselaws?id=97236 Imported goods were disputed as motor vehicle parts under Heading 87.08 or forged iron or steel articles under Heading 26.19, but the lower authorities' classification was not supported by acceptable reasons. Mere reliance on drawings, catalogues, samples, or a flow chart supplied by the importer was held insufficient to determine the true classification or to conclude that the goods had lost the essential character of motor vehicle parts. Independent evidence was required before rejecting the claim under the forged articles heading. The appellate order was set aside and the matter remanded for reconsideration on merits after giving the importer an opportunity to produce evidence. en-us Thu, 23 Aug 2001 00:00:00 +0530 Mon, 16 Jan 2012 10:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97236 Imported goods were disputed as motor vehicle parts under Heading 87.08 or forged iron or steel articles under Heading 26.19, but the lower authorities' classification was not supported by acceptable reasons. Mere reliance on drawings, catalogues, samples, or a flow chart supplied by the importer was held insufficient to determine the true classification or to conclude that the goods had lost the essential character of motor vehicle parts. Independent evidence was required before rejecting the claim under the forged articles heading. The appellate order was set aside and the matter remanded for reconsideration on merits after giving the importer an opportunity to produce evidence. Case-Laws Customs Thu, 23 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97236