https://www.taxtmi.com/caselaws?id=84333 Imported linen sutures were examined for exemption as cardio vascular sutures under the customs notification, but the classification finding could not stand because the authority relied on undisclosed medical literature and did not consider an earlier order treating similar goods as exempt. The proper course was remand for fresh adjudication, since the exemption issue had not been fairly or finally decided on merits. A de novo decision with a personal hearing was required to ensure observance of natural justice and proper consideration of the material relied upon. en-us Mon, 31 Jul 1995 00:00:00 +0530 Thu, 21 Jul 2011 12:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84333 Imported linen sutures were examined for exemption as cardio vascular sutures under the customs notification, but the classification finding could not stand because the authority relied on undisclosed medical literature and did not consider an earlier order treating similar goods as exempt. The proper course was remand for fresh adjudication, since the exemption issue had not been fairly or finally decided on merits. A de novo decision with a personal hearing was required to ensure observance of natural justice and proper consideration of the material relied upon. Case-Laws Customs Mon, 31 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84333