https://www.taxtmi.com/caselaws?id=200898 Imported machinery classification under competing tariff entries could not be conclusively determined on the existing record because the technical literature and physical characteristics of the goods had not been properly examined. The tariff headings were required to be applied in light of the General Rules of Interpretation and relevant chapter notes, but factual verification was inadequate to establish whether the goods were a printer, digital processor, or another type of machinery. The matter was therefore remanded for fresh adjudication, with directions to examine the original records and available technical literature before deciding classification. en-us Mon, 05 Jun 2017 00:00:00 +0530 Tue, 01 May 2018 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200898 Imported machinery classification under competing tariff entries could not be conclusively determined on the existing record because the technical literature and physical characteristics of the goods had not been properly examined. The tariff headings were required to be applied in light of the General Rules of Interpretation and relevant chapter notes, but factual verification was inadequate to establish whether the goods were a printer, digital processor, or another type of machinery. The matter was therefore remanded for fresh adjudication, with directions to examine the original records and available technical literature before deciding classification. Case-Laws Customs Mon, 05 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200898