https://www.taxtmi.com/caselaws?id=51561 Tariff classification of nitrided low carbon ferro manganese was determined by chemical composition and expert test results, not merely by the importer's description. The Tribunal accepted the test report and chemical examiner's opinion that the material was other than ferro manganese and classified it under Chapter heading 81.11. In a separate jurisdiction point, it held that where goods are cleared under provisional assessment, the proper officer may finalise assessment by show cause notice, so the Deputy Commissioner had competence to issue the notice. The department's classification and jurisdictional stance were therefore upheld. en-us Tue, 13 Aug 2002 00:00:00 +0530 Sat, 25 Sep 2010 14:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51561 Tariff classification of nitrided low carbon ferro manganese was determined by chemical composition and expert test results, not merely by the importer's description. The Tribunal accepted the test report and chemical examiner's opinion that the material was other than ferro manganese and classified it under Chapter heading 81.11. In a separate jurisdiction point, it held that where goods are cleared under provisional assessment, the proper officer may finalise assessment by show cause notice, so the Deputy Commissioner had competence to issue the notice. The department's classification and jurisdictional stance were therefore upheld. Case-Laws Customs Tue, 13 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51561