https://www.taxtmi.com/caselaws?id=86443 The Appellate Tribunal set aside the decision of the lower authorities in a case concerning the classification of imported components for scientific instruments under the Customs Tariff Act. The Tribunal found that the lower authorities had failed to properly consider technical evidence and relevant certificates presented by the appellants. As a result, the Tribunal remanded the matter for fresh consideration, granting the appellants an opportunity for a new hearing to present additional evidence. The appeal was allowed, and the case was sent back to the original authorities for further examination. en-us Fri, 21 Mar 1997 00:00:00 +0530 Wed, 24 Aug 2011 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86443 The Appellate Tribunal set aside the decision of the lower authorities in a case concerning the classification of imported components for scientific instruments under the Customs Tariff Act. The Tribunal found that the lower authorities had failed to properly consider technical evidence and relevant certificates presented by the appellants. As a result, the Tribunal remanded the matter for fresh consideration, granting the appellants an opportunity for a new hearing to present additional evidence. The appeal was allowed, and the case was sent back to the original authorities for further examination. Case-Laws Customs Fri, 21 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86443