https://www.taxtmi.com/caselaws?id=167059 The Tribunal upheld the original assessment of duty by Customs authorities, classifying the imported goods as packings, rings, and seals under Chapter 39 of the Customs Tariff Schedule. The appellants' argument for classification under different headings was dismissed, as the goods were deemed to be correctly classified based on the material they were made of, akin to joints, washers, and the like. The Tribunal found that the goods did not qualify as identifiable parts of machinery under Heading No. 87.04/06(2) or as "machinery parts, not elsewhere specified" under Heading No. 84.65, resulting in the rejection of the appeal. en-us Mon, 18 Jun 1984 00:00:00 +0530 Thu, 04 Dec 2014 17:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167059 The Tribunal upheld the original assessment of duty by Customs authorities, classifying the imported goods as packings, rings, and seals under Chapter 39 of the Customs Tariff Schedule. The appellants' argument for classification under different headings was dismissed, as the goods were deemed to be correctly classified based on the material they were made of, akin to joints, washers, and the like. The Tribunal found that the goods did not qualify as identifiable parts of machinery under Heading No. 87.04/06(2) or as "machinery parts, not elsewhere specified" under Heading No. 84.65, resulting in the rejection of the appeal. Case-Laws Customs Mon, 18 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167059