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of <h1>Imported goods reclassification appeal successful, remanded for thorough review.</h1> <h3>BHARTIYA CUTTER HAMMER LTD. Versus COLLECTOR OF CUS., NEW DELHI</h3> BHARTIYA CUTTER HAMMER LTD. Versus COLLECTOR OF CUS., NEW DELHI - 1997 (93) E.L.T. 208 (Tribunal) The appeal arose from a classification issue of imported goods. The appellants claimed the goods should be classified as 'other washer' but were initially assessed as washers under a different sub-heading. The lower authorities did not consider the appellants' submissions and documents. The Tribunal set aside the impugned order and remanded the matter for a reasoned decision after considering all relevant material.
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