https://www.taxtmi.com/caselaws?id=83400 The Department appealed against the Tribunal's order classifying bezels fitted with glass under the Import Policy as "watch cases." The Collector (Appeals) ruled in favor of the respondents, stating bezels were not complete watch cases. The Department argued the Tribunal erred in not admitting a clarification from the Director General of Foreign Trade as additional evidence. The Judge found the Tribunal's failure to address the Department's Miscellaneous Application before issuing the Final Order was an error, suggesting rectification before further appeals to the High Court. en-us Tue, 26 Jul 1994 00:00:00 +0530 Wed, 13 Jul 2011 12:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83400 The Department appealed against the Tribunal's order classifying bezels fitted with glass under the Import Policy as "watch cases." The Collector (Appeals) ruled in favor of the respondents, stating bezels were not complete watch cases. The Department argued the Tribunal erred in not admitting a clarification from the Director General of Foreign Trade as additional evidence. The Judge found the Tribunal's failure to address the Department's Miscellaneous Application before issuing the Final Order was an error, suggesting rectification before further appeals to the High Court. Case-Laws Central Excise Tue, 26 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83400