https://www.taxtmi.com/caselaws?id=124265 Products made as wear plates were held not to fall under tariff heading 8311 because that heading applies only to base metal goods coated or cored with flux material used for soldering, brazing, welding or metal deposition, and the record did not show such capability or use. They were treated as clad or coated flat-rolled products under Chapter 72, or as wear plates, because their function was to impart hardness and resist wear in machinery and no contrary evidence displaced the factual findings. Classification therefore depended on the nature, use and width of the goods, and the Revenue challenge failed. en-us Thu, 17 Jul 2008 00:00:00 +0530 Thu, 27 Sep 2012 13:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124265 Products made as wear plates were held not to fall under tariff heading 8311 because that heading applies only to base metal goods coated or cored with flux material used for soldering, brazing, welding or metal deposition, and the record did not show such capability or use. They were treated as clad or coated flat-rolled products under Chapter 72, or as wear plates, because their function was to impart hardness and resist wear in machinery and no contrary evidence displaced the factual findings. Classification therefore depended on the nature, use and width of the goods, and the Revenue challenge failed. Case-Laws Central Excise Thu, 17 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124265