https://www.taxtmi.com/caselaws?id=166604 Imported motor rollers used in the manufacture of screens were treated as electro forming moulds, and on that admitted functional description they were classified under Heading 84.60 of the Customs Tariff Act, 1975 rather than Heading 84.40 or 84.59. The classification turned on matching the tariff entry to the goods' commercial and functional description on the facts, not on the earlier or alternate assessments. The result was that the correct heading governed the relief flowing from the revised tariff treatment. en-us Wed, 06 Jul 1983 00:00:00 +0530 Sat, 11 Oct 2014 12:45:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166604 Imported motor rollers used in the manufacture of screens were treated as electro forming moulds, and on that admitted functional description they were classified under Heading 84.60 of the Customs Tariff Act, 1975 rather than Heading 84.40 or 84.59. The classification turned on matching the tariff entry to the goods' commercial and functional description on the facts, not on the earlier or alternate assessments. The result was that the correct heading governed the relief flowing from the revised tariff treatment. Case-Laws Customs Wed, 06 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166604