https://www.taxtmi.com/caselaws?id=78986 Tariff classification of brass pellets depended on their actual composition and technical characteristics, not on dictionary meanings alone. The Tribunal noted that Chapter 74 covered copper and copper-zinc base alloy articles, while the competing classification required proper technical verification of the goods. Because no technical test had been conducted, the classification could not be determined conclusively on the existing record, and the matter was remanded for fresh adjudication on the basis of test results and HSN principles. The plea on limitation was left open for the adjudicating authority to consider. en-us Wed, 07 Apr 2010 00:00:00 +0530 Wed, 29 Dec 2010 12:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78986 Tariff classification of brass pellets depended on their actual composition and technical characteristics, not on dictionary meanings alone. The Tribunal noted that Chapter 74 covered copper and copper-zinc base alloy articles, while the competing classification required proper technical verification of the goods. Because no technical test had been conducted, the classification could not be determined conclusively on the existing record, and the matter was remanded for fresh adjudication on the basis of test results and HSN principles. The plea on limitation was left open for the adjudicating authority to consider. Case-Laws Central Excise Wed, 07 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78986