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    <title>1996 (5) TMI 230 - CEGAT, CALCUTTA</title>
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    <description>The Appellate Tribunal CEGAT, CALCUTTA directed re-adjudication by the original authority, the Commissioner of Customs, Calcutta, for the classification and valuation of imported goods described as &quot;Lignarome (Aromatic Chemical).&quot; The Tribunal emphasized the need for a thorough review considering the appellant&#039;s evidence and arguments, including technical literature and spectroscopy tests, to determine the correct tariff sub-heading and valuation method. The Commissioner was instructed to ensure the principles of natural justice were followed and to promptly resolve the matter, taking into account the unique chemical structure and properties of the goods.</description>
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