https://www.taxtmi.com/caselaws?id=167219 The Tribunal determined that the imported "top line tube winder endless belts" should be classified under Heading 39.07 as articles of plastic based on the essential character derived from the polyurethane layer. The initial classification by the Assistant Collector of Customs was overturned, and the appeal was allowed in favor of the importers. The Tribunal clarified the applicability of interpretative rules for classification, the time bar for issuing the show cause notice, and emphasized that previous assessments do not prevent the correction of classifications. en-us Mon, 03 Sep 1984 00:00:00 +0530 Thu, 11 Dec 2014 18:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167219 The Tribunal determined that the imported "top line tube winder endless belts" should be classified under Heading 39.07 as articles of plastic based on the essential character derived from the polyurethane layer. The initial classification by the Assistant Collector of Customs was overturned, and the appeal was allowed in favor of the importers. The Tribunal clarified the applicability of interpretative rules for classification, the time bar for issuing the show cause notice, and emphasized that previous assessments do not prevent the correction of classifications. Case-Laws Customs Mon, 03 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167219