https://www.taxtmi.com/caselaws?id=166121 The Tribunal allowed the appeal in the case concerning the re-assessment of Dandy Roll Covers imported under Heading 84.31 of the Customs Tariff Act. The Tribunal held that the Dandy Roll Covers, being specifically shaped, individually made for particular Dandy Rolls, and essential for paper making machinery, should be classified under Heading 84.31 as components of paper making machinery, distinguishing them from endless belts of metal wire or strip under Heading 74.11. The Tribunal criticized the Customs House for inconsistency in assessment and granted consequential relief to the appellants. en-us Mon, 23 May 1983 00:00:00 +0530 Tue, 26 Aug 2014 13:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166121 The Tribunal allowed the appeal in the case concerning the re-assessment of Dandy Roll Covers imported under Heading 84.31 of the Customs Tariff Act. The Tribunal held that the Dandy Roll Covers, being specifically shaped, individually made for particular Dandy Rolls, and essential for paper making machinery, should be classified under Heading 84.31 as components of paper making machinery, distinguishing them from endless belts of metal wire or strip under Heading 74.11. The Tribunal criticized the Customs House for inconsistency in assessment and granted consequential relief to the appellants. Case-Laws Customs Mon, 23 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166121