https://www.taxtmi.com/caselaws?id=124306 A challenge to the earlier classification of imported Ceramic Anilox Rolls as Chapter 69 goods argued that they formed a complete printing unit falling under Heading 84.17 of the Customs Tariff Act, 1975. The analysis relied on Note 1(b) of Chapter 84 and treated the goods as ceramic articles, not as machinery or a complete printing unit. The cited Supreme Court decision was distinguished because it involved different goods and a different exclusionary note, so it did not establish any mistake apparent from the record. The request to revise the final order was therefore rejected. en-us Fri, 12 Sep 2008 00:00:00 +0530 Thu, 27 Sep 2012 17:20:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124306 A challenge to the earlier classification of imported Ceramic Anilox Rolls as Chapter 69 goods argued that they formed a complete printing unit falling under Heading 84.17 of the Customs Tariff Act, 1975. The analysis relied on Note 1(b) of Chapter 84 and treated the goods as ceramic articles, not as machinery or a complete printing unit. The cited Supreme Court decision was distinguished because it involved different goods and a different exclusionary note, so it did not establish any mistake apparent from the record. The request to revise the final order was therefore rejected. Case-Laws Customs Fri, 12 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124306