https://www.taxtmi.com/caselaws?id=120026 Imported non-linear editing and related audio-video processing equipment was held classifiable under Heading 84.71 as automatic data processing machines, not under Heading 85.43 as broadcasting equipment, because the tariff contained an express definition and the specific heading could not be displaced by end-use or commercial parlance. The residuary character of Heading 85.43 and the cited interpretative rules did not override the specific ADP heading on these facts. The demand was also held time-barred because the import documents correctly described the goods and no suppression or misstatement was established; a mere classification dispute was insufficient to invoke the extended period. The duty demand and personal penalties were set aside. en-us Mon, 20 Nov 2006 00:00:00 +0530 Mon, 16 Jul 2012 13:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120026 Imported non-linear editing and related audio-video processing equipment was held classifiable under Heading 84.71 as automatic data processing machines, not under Heading 85.43 as broadcasting equipment, because the tariff contained an express definition and the specific heading could not be displaced by end-use or commercial parlance. The residuary character of Heading 85.43 and the cited interpretative rules did not override the specific ADP heading on these facts. The demand was also held time-barred because the import documents correctly described the goods and no suppression or misstatement was established; a mere classification dispute was insufficient to invoke the extended period. The duty demand and personal penalties were set aside. Case-Laws Customs Mon, 20 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120026