https://www.taxtmi.com/caselaws?id=44307 Imported sewing machine components described in the licence, import documents and departmental circular as parts for industrial machines could not be classified as parts of domestic sewing machines. The tariff scheme distinguished domestic sewing machines from the residuary category, and the record supported the finding that the hooks were intended for industrial use and would not suit domestic machine speeds. Because the revenue did not discharge the burden of proving the specific domestic sewing machine entry, broader departmental views of use could not justify reclassification. The revisional interference with the reasoned classification and refund order was therefore unsustainable. en-us Tue, 06 Aug 1996 00:00:00 +0530 Fri, 14 Apr 2017 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44307 Imported sewing machine components described in the licence, import documents and departmental circular as parts for industrial machines could not be classified as parts of domestic sewing machines. The tariff scheme distinguished domestic sewing machines from the residuary category, and the record supported the finding that the hooks were intended for industrial use and would not suit domestic machine speeds. Because the revenue did not discharge the burden of proving the specific domestic sewing machine entry, broader departmental views of use could not justify reclassification. The revisional interference with the reasoned classification and refund order was therefore unsustainable. Case-Laws Customs Tue, 06 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44307