https://www.taxtmi.com/caselaws?id=43365 Customs exemption classification turns on whether imported goods satisfy the notified description by their physical characteristics, rather than solely by trade nomenclature. The discussion considers imported plastic film against entries covering specified plastic forms, including foils, and addresses liability to additional customs duty under the Customs Tariff Act. It also addresses port rent, stating that rent may be recovered according to the applicable schedule of rates prepared under the governing port law. The stated conclusions reject the claimed customs-duty exemption and support recovery of port rent under the prescribed rates. en-us Fri, 19 Aug 1988 00:00:00 +0530 Thu, 17 Jun 2010 16:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43365 Customs exemption classification turns on whether imported goods satisfy the notified description by their physical characteristics, rather than solely by trade nomenclature. The discussion considers imported plastic film against entries covering specified plastic forms, including foils, and addresses liability to additional customs duty under the Customs Tariff Act. It also addresses port rent, stating that rent may be recovered according to the applicable schedule of rates prepared under the governing port law. The stated conclusions reject the claimed customs-duty exemption and support recovery of port rent under the prescribed rates. Case-Laws Customs Fri, 19 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43365