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    <title>1993 (3) TMI 230 - CEGAT, MADRAS</title>
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    <description>The import policy did not define &quot;designer kit,&quot; so classification depended on the true trade and technical understanding of the expression in the leather industry. The mode of invoicing was not decisive on its own. Because no inquiry had been made with relevant trade or technical authorities to determine whether the imported items could properly be treated as a designer kit or a permissible variation, the original order was found unsatisfactory. The matter was therefore remanded for fresh consideration after giving the appellant a reasonable opportunity of being heard.</description>
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      <link>https://www.taxtmi.com/caselaws?id=82579</link>
      <description>The import policy did not define &quot;designer kit,&quot; so classification depended on the true trade and technical understanding of the expression in the leather industry. The mode of invoicing was not decisive on its own. Because no inquiry had been made with relevant trade or technical authorities to determine whether the imported items could properly be treated as a designer kit or a permissible variation, the original order was found unsatisfactory. The matter was therefore remanded for fresh consideration after giving the appellant a reasonable opportunity of being heard.</description>
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