https://www.taxtmi.com/caselaws?id=74395 The Tribunal held that each component part should be individually examined for classification under Tariff Item 45. It noted discrepancies in descriptions and functions, emphasizing that the appellants' parts did not constitute complete weighing machines. The absence of a show cause notice was highlighted, leading to the matter being remanded for fresh adjudication by the Collector of Central Excise. Consequently, the impugned order was set aside, and the appeal was disposed of in favor of the appellants. en-us Thu, 02 Apr 1987 00:00:00 +0530 Wed, 08 Jun 2011 15:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74395 The Tribunal held that each component part should be individually examined for classification under Tariff Item 45. It noted discrepancies in descriptions and functions, emphasizing that the appellants' parts did not constitute complete weighing machines. The absence of a show cause notice was highlighted, leading to the matter being remanded for fresh adjudication by the Collector of Central Excise. Consequently, the impugned order was set aside, and the appeal was disposed of in favor of the appellants. Case-Laws Central Excise Thu, 02 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74395