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    <title>1994 (7) TMI 157 - CEGAT, NEW DELHI</title>
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    <description>An adjudication order on tariff classification must deal with all material test reports and competing classification possibilities. Because the order made no finding on the Chief Chemist&#039;s retest report, did not state whether that report was accepted, and did not address the request for independent testing, the classification issue could not be properly decided. The impugned order was therefore set aside and the matter remanded for fresh consideration of classification after hearing the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=83382</link>
      <description>An adjudication order on tariff classification must deal with all material test reports and competing classification possibilities. Because the order made no finding on the Chief Chemist&#039;s retest report, did not state whether that report was accepted, and did not address the request for independent testing, the classification issue could not be properly decided. The impugned order was therefore set aside and the matter remanded for fresh consideration of classification after hearing the assessee.</description>
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