https://www.taxtmi.com/caselaws?id=102308 Classification of cleared goods depended on the original invoices: where the invoices showed castings, classification under Chapter Heading 7616.90 was to be allowed; where they described the goods only as cone oil pick up, classification under Chapter Heading 8414.92 was to follow the existing declarations filed by the assessee. The Tribunal found no infirmity in this invoice-based approach, upheld the classification direction, and rejected the appeal, while leaving the assessee at liberty to produce evidence before the Assistant/Deputy Commissioner to show that the clearances were in fact castings under Chapter Heading 7616.90. en-us Mon, 19 Nov 2001 00:00:00 +0530 Tue, 14 Feb 2012 13:34:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102308 Classification of cleared goods depended on the original invoices: where the invoices showed castings, classification under Chapter Heading 7616.90 was to be allowed; where they described the goods only as cone oil pick up, classification under Chapter Heading 8414.92 was to follow the existing declarations filed by the assessee. The Tribunal found no infirmity in this invoice-based approach, upheld the classification direction, and rejected the appeal, while leaving the assessee at liberty to produce evidence before the Assistant/Deputy Commissioner to show that the clearances were in fact castings under Chapter Heading 7616.90. Case-Laws Central Excise Mon, 19 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102308