https://www.taxtmi.com/caselaws?id=85845 Revenue could not seek reclassification of imported goods at the appellate stage where the original tariff assessment of the Bill of Entry had not been challenged and the basic supporting records were not produced. The classification dispute depended on the assessment record, but the bill of entry, catalogue and literature were not placed on record, and the lower proceedings had proceeded on a different basis. In the absence of a challenge to the original assessment and without material supporting the proposed reclassification, the attempt to alter the classification was not maintainable on merits and was rejected. en-us Mon, 07 Oct 1996 00:00:00 +0530 Mon, 08 Aug 2011 13:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85845 Revenue could not seek reclassification of imported goods at the appellate stage where the original tariff assessment of the Bill of Entry had not been challenged and the basic supporting records were not produced. The classification dispute depended on the assessment record, but the bill of entry, catalogue and literature were not placed on record, and the lower proceedings had proceeded on a different basis. In the absence of a challenge to the original assessment and without material supporting the proposed reclassification, the attempt to alter the classification was not maintainable on merits and was rejected. Case-Laws Customs Mon, 07 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85845