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    <title>1993 (9) TMI 237 - CEGAT, NEW DELHI</title>
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    <description>A classification order for iron and steel castings was held unsustainable because it did not record item-wise findings on the extent of machining and the intended end use of each product. Proper tariff classification required consideration of the stage of manufacture and the use for which each casting was meant, rather than treating all castings uniformly. In the absence of clear, reasoned findings, the adjudication was set aside and the matter remanded for de novo consideration after hearing the assessee and passing a reasoned order.</description>
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    <pubDate>Fri, 10 Sep 1993 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=83685</link>
      <description>A classification order for iron and steel castings was held unsustainable because it did not record item-wise findings on the extent of machining and the intended end use of each product. Proper tariff classification required consideration of the stage of manufacture and the use for which each casting was meant, rather than treating all castings uniformly. In the absence of clear, reasoned findings, the adjudication was set aside and the matter remanded for de novo consideration after hearing the assessee and passing a reasoned order.</description>
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      <pubDate>Fri, 10 Sep 1993 00:00:00 +0530</pubDate>
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