https://www.taxtmi.com/caselaws?id=86567 Where classification of imported goods and entitlement to exemption under Notification No. 153/86 were not properly examined on merits, the appellate forum may set aside the order and remit the matter for fresh adjudication. The lower authorities had proceeded on an incorrect basis, with the refund claim rejected for want of citation of a notification and the appellate finding resting on the wrong tariff heading. The exemption claim and the nature of the goods therefore had to be determined by the original adjudicating authority in the first instance, and the matter was remanded for de novo decision on classification and exemption. en-us Sun, 28 Jan 1996 00:00:00 +0530 Thu, 25 Aug 2011 16:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86567 Where classification of imported goods and entitlement to exemption under Notification No. 153/86 were not properly examined on merits, the appellate forum may set aside the order and remit the matter for fresh adjudication. The lower authorities had proceeded on an incorrect basis, with the refund claim rejected for want of citation of a notification and the appellate finding resting on the wrong tariff heading. The exemption claim and the nature of the goods therefore had to be determined by the original adjudicating authority in the first instance, and the matter was remanded for de novo decision on classification and exemption. Case-Laws Customs Sun, 28 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86567