https://www.taxtmi.com/caselaws?id=101752 Imported goods were found to have the physical characteristics of tufted carpet or textile floor coverings, including inserted yarn or strips, backing, stiffness, thickness and suitability for floor use, so classification under sub-heading 5703.30 was upheld instead of sub-heading 9506.99. A claim of classification as artificial turf was rejected because the importer produced no catalogue, technical specifications or other corroborating material to show sports use or to displace the evidence of floor-covering characteristics. The unsupported declaration under heading 95.06 was treated as misdeclaration, but the redemption fine and penalty were reduced because the record did not show profit margin or other aggravating factors. en-us Wed, 13 Mar 2002 00:00:00 +0530 Sat, 11 Feb 2012 10:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101752 Imported goods were found to have the physical characteristics of tufted carpet or textile floor coverings, including inserted yarn or strips, backing, stiffness, thickness and suitability for floor use, so classification under sub-heading 5703.30 was upheld instead of sub-heading 9506.99. A claim of classification as artificial turf was rejected because the importer produced no catalogue, technical specifications or other corroborating material to show sports use or to displace the evidence of floor-covering characteristics. The unsupported declaration under heading 95.06 was treated as misdeclaration, but the redemption fine and penalty were reduced because the record did not show profit margin or other aggravating factors. Case-Laws Customs Wed, 13 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101752