https://www.taxtmi.com/caselaws?id=86534 Concessional duty on imported Sinclair Valves was left for fresh verification because the record did not conclusively establish whether the goods met the required composition condition. A later import of similar valves had been assessed at a concessional rate, so the matter was remitted to the jurisdictional Assistant Collector to examine the composition of the goods again and allow the appellants an opportunity to substantiate their claim. The entitlement to concession was therefore not finally decided and was to be determined afresh in accordance with law. en-us Tue, 31 Dec 1996 00:00:00 +0530 Thu, 25 Aug 2011 14:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86534 Concessional duty on imported Sinclair Valves was left for fresh verification because the record did not conclusively establish whether the goods met the required composition condition. A later import of similar valves had been assessed at a concessional rate, so the matter was remitted to the jurisdictional Assistant Collector to examine the composition of the goods again and allow the appellants an opportunity to substantiate their claim. The entitlement to concession was therefore not finally decided and was to be determined afresh in accordance with law. Case-Laws Customs Tue, 31 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86534