https://www.taxtmi.com/caselaws?id=100894 Imported chain pulley blocks were held to remain classifiable as pulley blocks because the assessee failed to prove that they contained the chain, belt, or similar lifting component needed for classification as hoists or pulley tackles under heading 8425.14. The invoice reference to a 2.5 ton lift was insufficient on its own to establish that the goods fell within that entry. On the evidence available, the goods were correctly classified under heading 8483.50, so the refund claim failed. en-us Fri, 12 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 16:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100894 Imported chain pulley blocks were held to remain classifiable as pulley blocks because the assessee failed to prove that they contained the chain, belt, or similar lifting component needed for classification as hoists or pulley tackles under heading 8425.14. The invoice reference to a 2.5 ton lift was insufficient on its own to establish that the goods fell within that entry. On the evidence available, the goods were correctly classified under heading 8483.50, so the refund claim failed. Case-Laws Customs Fri, 12 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100894