https://www.taxtmi.com/caselaws?id=75265 In a customs classification dispute, the Court declined to determine the proper tariff heading itself and held that classification must be completed by the adjudicating authority in the assessment process. The petitioners were to be given a hearing before assessment was finalised, and the authority remained free to proceed further under the Act if required. No final finding on the merits of classification was recorded, leaving the issue for determination by the competent customs authority. en-us Thu, 30 Jul 2009 00:00:00 +0530 Sat, 03 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75265 In a customs classification dispute, the Court declined to determine the proper tariff heading itself and held that classification must be completed by the adjudicating authority in the assessment process. The petitioners were to be given a hearing before assessment was finalised, and the authority remained free to proceed further under the Act if required. No final finding on the merits of classification was recorded, leaving the issue for determination by the competent customs authority. Case-Laws Customs Thu, 30 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75265