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<h1>Appeal allowed, case remanded for fresh decision on tariff entry description.</h1> The appeal was allowed, and the case was remanded to the adjudicating authority for a fresh decision based on the tariff entry description. - 2002 (141) ... Classification The appeal was filed to determine the classification of Polyol Daltoflex JC 86920 under Chapter Heading 3801.90 or 3907.20. The advocate argued for re-examination based on the relevant tariff entry description. The Revenue had no objection to remand the matter for fresh consideration. The case was remanded to the adjudicating authority for a new decision based on the tariff entry description, allowing the appeal by way of remand.