https://www.taxtmi.com/caselaws?id=83314 Interconnected machinery used in a soda ash manufacturing process required tariff scrutiny under the applicable section notes and heading scheme, and the plant-level classification could not automatically displace a machine-specific heading merely because the equipment served the plant's principal function. The classification was therefore remanded for fresh adjudication. The valuation dispute over inclusion of engineering and technical charges also required reconsideration because the nexus of those charges with the imported goods had not been properly examined; the valuation issue was remanded. Penalty was not sustainable absent material showing misdeclaration or mala fide intent, and the penalty was set aside. en-us Mon, 16 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 16:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83314 Interconnected machinery used in a soda ash manufacturing process required tariff scrutiny under the applicable section notes and heading scheme, and the plant-level classification could not automatically displace a machine-specific heading merely because the equipment served the plant's principal function. The classification was therefore remanded for fresh adjudication. The valuation dispute over inclusion of engineering and technical charges also required reconsideration because the nexus of those charges with the imported goods had not been properly examined; the valuation issue was remanded. Penalty was not sustainable absent material showing misdeclaration or mala fide intent, and the penalty was set aside. Case-Laws Central Excise Mon, 16 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83314