https://www.taxtmi.com/caselaws?id=100931 A magnetic tape recorder was held classifiable under Heading 8520.90 because the product literature showed it to be specifically covered by the tariff entry, and the residuary Heading 8479.89 could not be invoked. The claim to Notification No. 59/88 also failed because the importer did not establish, through technical literature or trade evidence, that the goods were a heavy duty tape recorder or sound broadcast equipment. The notification issue was set aside and remanded for de novo consideration so the importer could produce further evidence. en-us Thu, 06 Dec 2001 00:00:00 +0530 Tue, 07 Feb 2012 18:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100931 A magnetic tape recorder was held classifiable under Heading 8520.90 because the product literature showed it to be specifically covered by the tariff entry, and the residuary Heading 8479.89 could not be invoked. The claim to Notification No. 59/88 also failed because the importer did not establish, through technical literature or trade evidence, that the goods were a heavy duty tape recorder or sound broadcast equipment. The notification issue was set aside and remanded for de novo consideration so the importer could produce further evidence. Case-Laws Customs Thu, 06 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100931