https://www.taxtmi.com/caselaws?id=110601 Tariff classification of fabricated sheet metal machinery parts turned on whether the Revenue proved that the goods were specially made for use solely or principally with apparatus covered by the specified electrical headings. The tribunal applied the rule that the party asserting a tariff entry must establish the factual basis for that classification. As no evidence linked the goods to the relevant apparatus headings, the goods were not shown to fall under Heading 8538.00, and the Commissioner (Appeals) was correct in rejecting the Revenue's classification claim. en-us Fri, 19 Dec 2003 00:00:00 +0530 Tue, 17 Apr 2012 17:00:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110601 Tariff classification of fabricated sheet metal machinery parts turned on whether the Revenue proved that the goods were specially made for use solely or principally with apparatus covered by the specified electrical headings. The tribunal applied the rule that the party asserting a tariff entry must establish the factual basis for that classification. As no evidence linked the goods to the relevant apparatus headings, the goods were not shown to fall under Heading 8538.00, and the Commissioner (Appeals) was correct in rejecting the Revenue's classification claim. Case-Laws Central Excise Fri, 19 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110601