https://www.taxtmi.com/caselaws?id=114091 The appeal was allowed in favor of the importers as the Commissioner's valuation and classification of the imported blank Video Cassettes were set aside. The evidence presented by the importers demonstrated the functionality of the cassettes with an SVHS VCR, leading to the confirmation of classification under 8523903.20 and the removal of confiscation under Section 111(d) for lack of a license. The judgment highlighted the significance of actual functionality demonstration in determining the appropriate valuation, classification, and clearance of imported goods. en-us Fri, 20 Aug 2004 00:00:00 +0530 Fri, 11 May 2012 11:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114091 The appeal was allowed in favor of the importers as the Commissioner's valuation and classification of the imported blank Video Cassettes were set aside. The evidence presented by the importers demonstrated the functionality of the cassettes with an SVHS VCR, leading to the confirmation of classification under 8523903.20 and the removal of confiscation under Section 111(d) for lack of a license. The judgment highlighted the significance of actual functionality demonstration in determining the appropriate valuation, classification, and clearance of imported goods. Case-Laws Customs Fri, 20 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114091