https://www.taxtmi.com/caselaws?id=44740 Imported goods described by the importer in the import licence, invoices and bill of entry as metallic yarn were correctly classified under Heading 52.01. The importer could not later dispute that description after initially claiming classification under a yarn entry, and the Tribunal's reliance on technical material showing metallised polyester film as commercially known as metallic yarn supported that result. Classification under Heading 39.07 or Heading 51.01/03 was rejected because the commercial description adopted in the import documents justified the tariff entry corresponding to metallic yarn. en-us Tue, 14 Oct 1997 00:00:00 +0530 Sat, 03 Jul 2010 14:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44740 Imported goods described by the importer in the import licence, invoices and bill of entry as metallic yarn were correctly classified under Heading 52.01. The importer could not later dispute that description after initially claiming classification under a yarn entry, and the Tribunal's reliance on technical material showing metallised polyester film as commercially known as metallic yarn supported that result. Classification under Heading 39.07 or Heading 51.01/03 was rejected because the commercial description adopted in the import documents justified the tariff entry corresponding to metallic yarn. Case-Laws Customs Tue, 14 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44740