https://www.taxtmi.com/caselaws?id=86253 The importer's classification claim was treated as part of the original bill of entry because the disputed sub-headings had already been claimed there. The later request was therefore not a fresh claim raised for the first time at the appellate stage, and the objection that no original claim existed could not be sustained. The classification issue was required to be examined again on merits, after giving the importer an opportunity of hearing. The matter was accordingly remitted to the Assistant Commissioner for de novo consideration. en-us Wed, 09 Oct 1996 00:00:00 +0530 Tue, 16 Aug 2011 17:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86253 The importer's classification claim was treated as part of the original bill of entry because the disputed sub-headings had already been claimed there. The later request was therefore not a fresh claim raised for the first time at the appellate stage, and the objection that no original claim existed could not be sustained. The classification issue was required to be examined again on merits, after giving the importer an opportunity of hearing. The matter was accordingly remitted to the Assistant Commissioner for de novo consideration. Case-Laws Customs Wed, 09 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86253