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    <title>1993 (6) TMI 161 - CEGAT, MADRAS</title>
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    <description>The Tribunal set aside the Collector (Appeals) order and remanded the matter for fresh consideration, emphasizing the importance of proper evaluation of evidence in determining the classification of goods under the Customs Tariff. The appeal was allowed by remand, directing the Collector (Appeals) to pass de novo orders, considering all relevant facts and evidence. The judgment underscores the necessity of transparency and due process in decision-making regarding the classification of goods under the Customs Tariff.</description>
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