https://www.taxtmi.com/caselaws?id=98015 The majority decision held that the imported goods should be classified as synthetic rubber under Heading 40.02, rejecting the initial classification under Heading 39.01. The allegations of misdeclaration and suppression of facts were not proven, leading to the penalties being set aside, and the extended period for demand was deemed inapplicable. Consequently, the appeals were allowed, providing relief to the appellants. en-us Mon, 12 Aug 1996 00:00:00 +0530 Wed, 18 Jan 2012 17:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98015 The majority decision held that the imported goods should be classified as synthetic rubber under Heading 40.02, rejecting the initial classification under Heading 39.01. The allegations of misdeclaration and suppression of facts were not proven, leading to the penalties being set aside, and the extended period for demand was deemed inapplicable. Consequently, the appeals were allowed, providing relief to the appellants. Case-Laws Customs Mon, 12 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98015