https://www.taxtmi.com/caselaws?id=74800 Additional evidence may be admitted where it is only an amplification of material already on record and assists a proper decision without merely filling a lacuna. On classification, goods described as gas compressors, cooling units and related parts were not treated as complete air-conditioning machines under sub-heading 8415.00 because they lacked a motor-driven fan or blower and the other essential elements of that tariff description. Rule 2(a) and Note 4 to Section XVI could not override the specific entry or create the essential character of a complete machine. The goods were therefore treated as separate compressors and parts, and the departmental challenge to that classification failed. en-us Wed, 07 Jun 1989 00:00:00 +0530 Sat, 11 Jun 2011 11:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74800 Additional evidence may be admitted where it is only an amplification of material already on record and assists a proper decision without merely filling a lacuna. On classification, goods described as gas compressors, cooling units and related parts were not treated as complete air-conditioning machines under sub-heading 8415.00 because they lacked a motor-driven fan or blower and the other essential elements of that tariff description. Rule 2(a) and Note 4 to Section XVI could not override the specific entry or create the essential character of a complete machine. The goods were therefore treated as separate compressors and parts, and the departmental challenge to that classification failed. Case-Laws Central Excise Wed, 07 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74800