https://www.taxtmi.com/caselaws?id=51205 Porcelain tiles were held to fall under Heading 6908.90 as glazed tiles because two CRCL test reports and the importer's own description showed imperviousness and chemical resistance consistent with glazed tiles, not unglazed tiles. The importer's later reliance on a DGFT classification was treated as an afterthought, since the bill of entry had claimed Heading 6907.90 while the goods were specifically covered by the glazed-tile heading. As glazed tiles were restricted goods, import required a valid licence, which was absent; the confiscation and penalty challenge therefore failed. en-us Wed, 08 May 2002 00:00:00 +0530 Thu, 23 Sep 2010 13:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51205 Porcelain tiles were held to fall under Heading 6908.90 as glazed tiles because two CRCL test reports and the importer's own description showed imperviousness and chemical resistance consistent with glazed tiles, not unglazed tiles. The importer's later reliance on a DGFT classification was treated as an afterthought, since the bill of entry had claimed Heading 6907.90 while the goods were specifically covered by the glazed-tile heading. As glazed tiles were restricted goods, import required a valid licence, which was absent; the confiscation and penalty challenge therefore failed. Case-Laws Customs Wed, 08 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51205