https://www.taxtmi.com/caselaws?id=43707 Imported synthetic waste was considered for tariff classification under Tariff Item 68 or Tariff Item 18IV. The Court accepted that chemical and research reports were relied on to place the goods within Tariff Item 18IV, but those reports were not satisfactorily linked to the relevant bill of entry for the consignments in question. In the absence of a reliable connection between the samples and the imports, the classification under Tariff Item 18IV was rejected. The goods were therefore treated as assessable under the residuary entry, Tariff Item 68, and duty was recoverable on that basis. en-us Wed, 01 Dec 1993 00:00:00 +0530 Sat, 19 Jun 2010 15:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43707 Imported synthetic waste was considered for tariff classification under Tariff Item 68 or Tariff Item 18IV. The Court accepted that chemical and research reports were relied on to place the goods within Tariff Item 18IV, but those reports were not satisfactorily linked to the relevant bill of entry for the consignments in question. In the absence of a reliable connection between the samples and the imports, the classification under Tariff Item 18IV was rejected. The goods were therefore treated as assessable under the residuary entry, Tariff Item 68, and duty was recoverable on that basis. Case-Laws Central Excise Wed, 01 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43707