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of <h1>Tribunal reclassifies computer enclosures, remands for further review</h1> <h3>POLYGON INSTRUMENTATION & AIDS P. LTD. Versus COMMR. OF C. EX., BANGALORE</h3> The Tribunal remanded the matter for further examination after the Commissioner (Appeals) classified enclosures/cabinets for computer units under 8485.90, ... Classification The dispute is about the classification of enclosures/cabinets used for housing computer units. The party initially classified it under 8537, then Department suggested 8471, and later 8473. The Commissioner (Appeals) confirmed classification under 8485.90 for subsequent period. The Tribunal remanded the matter to the adjudicating authority for detailed examination.
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