https://www.taxtmi.com/caselaws?id=87276 Classification of a control panel under Tariff Item 45 or Tariff Item 68 was sent back for fresh consideration because the assessee filed an additional affidavit stating that, when used with the vibrating feeder, the panel did not independently determine weight or regulate the rate of flow. As this evidence had not been examined by the lower appellate authority, the Tribunal directed the Commissioner (Appeals) to consider the affidavit and any supporting technical literature after giving the assessee an opportunity of hearing. The appeal was allowed by way of remand. en-us Thu, 11 Sep 1997 00:00:00 +0530 Sat, 03 Sep 2011 18:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87276 Classification of a control panel under Tariff Item 45 or Tariff Item 68 was sent back for fresh consideration because the assessee filed an additional affidavit stating that, when used with the vibrating feeder, the panel did not independently determine weight or regulate the rate of flow. As this evidence had not been examined by the lower appellate authority, the Tribunal directed the Commissioner (Appeals) to consider the affidavit and any supporting technical literature after giving the assessee an opportunity of hearing. The appeal was allowed by way of remand. Case-Laws Central Excise Thu, 11 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87276