https://www.taxtmi.com/caselaws?id=101942 Imported goods cannot be treated as complete toys in SKD condition merely because the bill of entry or tariff heading describes them under Heading 9503.50. Their true character must be established from the goods themselves and on evidence, and components of toys may also fall within that heading under Note 3 to Chapter 95. An unsupported departmental assertion and an examination report that did not reliably show the goods were complete toys were insufficient, and packaging was immaterial to completeness. The goods were not proved to be complete toys, so the order dropping the proceedings was upheld. en-us Fri, 22 Feb 2002 00:00:00 +0530 Mon, 13 Feb 2012 12:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101942 Imported goods cannot be treated as complete toys in SKD condition merely because the bill of entry or tariff heading describes them under Heading 9503.50. Their true character must be established from the goods themselves and on evidence, and components of toys may also fall within that heading under Note 3 to Chapter 95. An unsupported departmental assertion and an examination report that did not reliably show the goods were complete toys were insufficient, and packaging was immaterial to completeness. The goods were not proved to be complete toys, so the order dropping the proceedings was upheld. Case-Laws Customs Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101942