https://www.taxtmi.com/caselaws?id=166607 Imported stainless steel shafts were correctly classified on the basis of the invoice description, which sufficiently established their commercial identity and tariff character. On that description, the goods fell under the entry for bars and rods rather than the higher-rated entries for plates, sheets, flats, skelp or strips, and further documentary proof was not required. The lower rate of additional duty therefore applied, and the refund claim succeeded with consequential relief. en-us Fri, 05 Aug 1983 00:00:00 +0530 Sat, 11 Oct 2014 13:14:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166607 Imported stainless steel shafts were correctly classified on the basis of the invoice description, which sufficiently established their commercial identity and tariff character. On that description, the goods fell under the entry for bars and rods rather than the higher-rated entries for plates, sheets, flats, skelp or strips, and further documentary proof was not required. The lower rate of additional duty therefore applied, and the refund claim succeeded with consequential relief. Case-Laws Central Excise Fri, 05 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166607