https://www.taxtmi.com/caselaws?id=445429 Polished steel balls falling within the prescribed dimensional tolerance were classifiable under CTH 8482.9900 because tariff classification had to follow the heading terms and section and chapter notes, with the more specific description prevailing over a general one. The goods could not be placed under CTH 8714.9990 as bicycle parts, since classification could not rest on end use alone and the record showed other industrial applications. The Department's reliance on a Chartered Engineer's certificate was weakened because it was not based on technical testing, and denial of cross-examination offended natural justice. The demand and penalties were therefore not sustainable. en-us Tue, 07 Nov 2023 00:00:00 +0530 Wed, 24 Apr 2024 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445429 Polished steel balls falling within the prescribed dimensional tolerance were classifiable under CTH 8482.9900 because tariff classification had to follow the heading terms and section and chapter notes, with the more specific description prevailing over a general one. The goods could not be placed under CTH 8714.9990 as bicycle parts, since classification could not rest on end use alone and the record showed other industrial applications. The Department's reliance on a Chartered Engineer's certificate was weakened because it was not based on technical testing, and denial of cross-examination offended natural justice. The demand and penalties were therefore not sustainable. Case-Laws Customs Tue, 07 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445429