https://www.taxtmi.com/caselaws?id=86805 Belated reopening of the imported vats' classification was not permitted because the original Bill of Entry assessment had not been challenged at the initial stage, so the Revenue's reclassification request was rejected. The importer's alternative claim for classification under sub-heading 8451.40, however, had not been expressly examined: the challenged order recorded no finding on that claim and did not address the relevant HSN Notes for vats. For that reason, the matter was remanded to the Commissioner (Appeals) for de novo adjudication of the classification issue. en-us Mon, 26 May 1997 00:00:00 +0530 Sat, 27 Aug 2011 15:02:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86805 Belated reopening of the imported vats' classification was not permitted because the original Bill of Entry assessment had not been challenged at the initial stage, so the Revenue's reclassification request was rejected. The importer's alternative claim for classification under sub-heading 8451.40, however, had not been expressly examined: the challenged order recorded no finding on that claim and did not address the relevant HSN Notes for vats. For that reason, the matter was remanded to the Commissioner (Appeals) for de novo adjudication of the classification issue. Case-Laws Central Excise Mon, 26 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86805