https://www.taxtmi.com/caselaws?id=400444 Tariff-based exemption tied to Heading 8453 was unavailable because the imported machines were not shown to fall within that heading on their true functional classification. The heading was read as covering machinery for preparing, tanning or working hides, skins or leather, or for making or repairing footwear or other articles of hides, skins or leather, and the Court rejected the argument that the footwear-related wording could be read separately from that structure. A later factual plea based on clamping force was not entertained because it had not been specifically raised before the authorities. The challenge therefore failed. en-us Thu, 05 Mar 2020 00:00:00 +0530 Sat, 07 Nov 2020 09:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400444 Tariff-based exemption tied to Heading 8453 was unavailable because the imported machines were not shown to fall within that heading on their true functional classification. The heading was read as covering machinery for preparing, tanning or working hides, skins or leather, or for making or repairing footwear or other articles of hides, skins or leather, and the Court rejected the argument that the footwear-related wording could be read separately from that structure. A later factual plea based on clamping force was not entertained because it had not been specifically raised before the authorities. The challenge therefore failed. Case-Laws Customs Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400444