https://www.taxtmi.com/caselaws?id=45061 Imported silk bolting cloth specially cut for fitting into machinery used in abrasive manufacture was classified by functional character rather than a strained alternative use. The Court held that its realistic commercial identity was that of an essential component part of machinery, so Item 72(3) of the Import Tariff applied and the classification as silk fabrics under Item 48(c) was not sustainable. The decision confirms that tariff entry selection must reflect the true nature, design, and practical use of the goods, not an unreal or commercial misfit classification. en-us Fri, 22 Mar 1968 00:00:00 +0530 Thu, 08 Jul 2010 11:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45061 Imported silk bolting cloth specially cut for fitting into machinery used in abrasive manufacture was classified by functional character rather than a strained alternative use. The Court held that its realistic commercial identity was that of an essential component part of machinery, so Item 72(3) of the Import Tariff applied and the classification as silk fabrics under Item 48(c) was not sustainable. The decision confirms that tariff entry selection must reflect the true nature, design, and practical use of the goods, not an unreal or commercial misfit classification. Case-Laws Customs Fri, 22 Mar 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45061