https://www.taxtmi.com/caselaws?id=50825 The Tribunal upheld the classification of imported goods as gaskets under Heading 84.90, rejecting the application of Section 19(b) for duty assessment. The goods, described as an "overhaul kit for fuel injection pump," were deemed sets of different components for retail sale, with the essential character conferred by the gasket. Rule 3(b) was applied, considering the goods packaged for individual use. The Tribunal also clarified that Section 19(b) of the Customs Act could not be invoked post the Customs Tariff Act's enactment in 1986, overruling the Deputy Commissioner's decision on duty levy. en-us Mon, 16 Jul 2001 00:00:00 +0530 Fri, 17 Sep 2010 15:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50825 The Tribunal upheld the classification of imported goods as gaskets under Heading 84.90, rejecting the application of Section 19(b) for duty assessment. The goods, described as an "overhaul kit for fuel injection pump," were deemed sets of different components for retail sale, with the essential character conferred by the gasket. Rule 3(b) was applied, considering the goods packaged for individual use. The Tribunal also clarified that Section 19(b) of the Customs Act could not be invoked post the Customs Tariff Act's enactment in 1986, overruling the Deputy Commissioner's decision on duty levy. Case-Laws Customs Mon, 16 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50825