https://www.taxtmi.com/caselaws?id=86796 Imported power and measuring control panels were disputed as classifiable either under Heading 85.18/27(1) or Heading 85.18/27(3) of the Customs Tariff. The existing record did not clearly establish whether the goods were designed for use in circuits of 400 volts or above, and that factual point had not been properly raised or examined before the lower authorities. The classification could not therefore be finally determined on the available material. The matter was remanded for fresh decision, with the appellants to be given an opportunity to adduce evidence that the goods fell under Heading 85.18/27(3). en-us Mon, 12 May 1997 00:00:00 +0530 Sat, 27 Aug 2011 14:41:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86796 Imported power and measuring control panels were disputed as classifiable either under Heading 85.18/27(1) or Heading 85.18/27(3) of the Customs Tariff. The existing record did not clearly establish whether the goods were designed for use in circuits of 400 volts or above, and that factual point had not been properly raised or examined before the lower authorities. The classification could not therefore be finally determined on the available material. The matter was remanded for fresh decision, with the appellants to be given an opportunity to adduce evidence that the goods fell under Heading 85.18/27(3). Case-Laws Customs Mon, 12 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86796